Released 14 October 2026.
This report summarises findings from our surveillance of registrable superannuation entity (RSE) financial reports and audits in 2025–26. It highlights areas where RSEs and auditors can improve the quality of their financial reporting and audits.
This report will be of interest to preparers, reviewers and users of financial information – for example, auditors, audit firms, audit committees, superannuation trustees, members, accountants and professional accounting bodies.