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REP 842 ASIC’s oversight of financial reporting and audit 2025–26

report – 842

Released 29 October 2026

This report summarises findings from our financial reporting and audit surveillances and other complementary work in 2025–26. 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 – for example, auditors, audit firms, audit committees, company directors, investors, accountants, and professional accounting bodies.

Read the report (PDF 818 KB)