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REP 819 ASIC's oversight of financial reporting and audit 2024–25

report – 819

Released 31 October 2025.

This report summarises findings from our financial reporting and audit surveillances and other complementary work for FY 2024–25. It highlights areas where the quality of financial reporting and audits can be improved.

This report will be of interest to preparers, reviewers and users of financial information such as auditors, audit committees, company directors, investors, accounting firms, and professional accounting bodies.