Auditors

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Latest developments

New transactions available in the ASIC Regulatory Portal: see News item 1/8/2023

Registering as an auditor

RG 180 Auditor registration

ASIC Corporations (Qualified Accountant) Instrument 2016/786

Ongoing obligations and conditions

This section contains:

Overview

RG 34 Auditors’ obligations: reporting to ASIC

RG 20 Disclosure of convictions and proceedings

INFO 196 Audit quality - The role of directors and audit committees

INFO 222 Improving and maintaining audit quality

INFO 223 Audit quality: The role of others

INFO 246 Company auditor obligations under the whistleblower protection provisions (see news item)

REP 497 Response to submissions on CP 267 Remaking ASIC class orders on audit and financial reporting

REP 535 ASIC cost recovery arrangements: 2017–18

REP 649 Audit quality measures, indicators and other information: 2018–19

Auditor independence

RG 187 Auditor rotation

ASIC Corporations (Auditor Independence) Instrument 2021/75

CO 05/910 Auditor's independence declaration - exemption (withdrawn - see IR 07/37)

CO 05/83 Timing of auditor's independence declaration (withdrawn - see IR 07/37)

Auditor transparency reports

INFO 184 Auditor transparency reports

Rotation

RG 187 Auditor rotation

Related entities

ASIC Corporations (Parent Entity Financial Statements) Instrument 2021/195

CO 13/1050 Financial reporting by stapled entities

ASIC Corporations (Disregarding Technical Relief) Instrument 2016/73 

ASIC Corporations (Stapled Group Reports) Instrument 2015/838

Proprietary companies

RG 115 Audit relief for proprietary companies

Ceasing to be an auditor

This section contains:

Overview

RG 26 Resignation of auditors (see News item 1/8/2023)

INFO 62 Removal of an auditor under the Corporations Act 2001 (see News item 1/8/2023)

INFO 64 Resignation and removal of auditors of registered schemes or compliance plans

INFO 65 Resignation of an auditor under the Corporations Act 2001 (see News item 1/8/2023)

Disqualification

RG 180 Auditor registration

INFO 151 ASIC's approach to enforcement

Auditing standards

RG 170 Prospective financial information

RG 180 Auditor registration

RG 187 Auditor rotation

RG 260 Communicating findings from audit files to directors, audit committees or senior managers

INFO 196 Audit quality – The role of directors and audit committees

INFO 222 Improving and maintaining audit quality

INFO 223 Audit quality – The role of others

INFO 224 ASIC audit surveillances

ASIC Corporations (Approval of Auditing Competency Standard) Instrument 2016/474

REP 739 Root cause analysis: Audit firm thematic review (see 22-283MR)

Audit surveillances

This section contains:

Overview

INFO 224 ASIC audit surveillances

INFO 222 Improving and maintaining audit quality

INFO 223 Audit quality: The role of others

RG 260 Communicating findings from audit files to directors, audit committees or senior managers (see 21-327MR and 22-172MR)

Integrated financial reporting and audit surveillance program: 2022–present

REP 774 Annual financial reporting and audit surveillance report 2022–23 (see 23-278MR)

Audit inspection reports 1995–2021

REP 58 Report on the auditor inspection program

REP 78 Audit inspection program (Second report to FRC)

REP 130 Audit inspection program public report for 2006-07

REP 192 Audit inspection program public report for 2008–09

REP 242 Audit inspection program public report for 2009–10

REP 317 Audit inspection program report for 2011-12

REP 397 Audit inspection program report for 2012–13

REP 461 Audit inspection program report for 2014–15

REP 534 Audit inspection program report for 2015-16

REP 533 Response to submissions on CP 265 Communicating audit findings to directors, audit committees or senior managers (June 2017)

REP 607 Audit inspection program report for 2017–18

REP 648 Audit inspection report for 2018–19

REP 677 Audit inspection report: 1 July 2019 to 30 June 2020

REP 678 Audit quality measures, indicators and other information: 2019–20

REP 709 Audit inspection report: 1 July 2020 to 30 June 2021

Reports on six largest audit forms: 2019–2020

REP 679 BDO firms in Australia: Audit inspection report—1 July 2019 to 30 June 2020

REP 680 Deloitte Touche Tohmatsu Australia: Audit inspection report—1 July 2019 to 30 June 2020

REP 681 Ernst & Young Australia: Audit inspection report—1 July 2019 to 30 June 2020

REP 682 Grant Thornton Audit Pty Ltd: Audit inspection report—1 July 2019 to 30 June 2020

REP 683 KPMG Australia: Audit inspection report—1 July 2019 to 30 June 2020

REP 684 PricewaterhouseCoopers: Audit inspection report—1 July 2019 to 30 June 2020

Reports on six largest audit forms: 2020–2021

REP 710 BDO firms in Australia: Audit inspection report—1 July 2020 to 30 June 2021

REP 711 Deloitte Touche Tohmatsu Australia: Audit inspection report—1 July 2020 to 30 June 2021

REP 712 Ernst & Young Australia: Audit inspection report—1 July 2020 to 30 June 2021

REP 713 Grant Thornton Australia Limited: Audit inspection report—1 July 2020 to 30 June 2021

REP 714 KPMG Australia: Audit inspection report—1 July 2020 to 30 June 2021

REP 715 PricewaterhouseCoopers Australia: Audit inspection report—1 July 2020 to 30 June 2021

Reports on six largest audit forms: 2021–2022

REP 744 BDO firms in Australia: Audit inspection report—1 July 2021 to 30 June 2022

REP 745 Deloitte Touche Tohmatsu Australia: Audit inspection report—1 July 2021 to 30 June 2022

REP 746 Ernst & Young Australia: Audit inspection report—1 July 2021 to 30 June 2022

REP 747 Grant Thornton Australia Limited: Audit inspection report—1 July 2021 to 30 June 2022

REP 748 KPMG Australia: Audit inspection report—1 July 2021 to 30 June 2022

REP 749 PricewaterhouseCoopers Australia: Audit inspection report—1 July 2021 to 30 June 2022

SMSF auditors

RG 243 Registration of self-managed superannuation fund auditors

CO 12/1687 Competency standards for approved SMSF auditors

Related information

Home > For finance professionals > Self-managed superannuation fund (SMSF) auditors

Internal audit

INFO 221 Internal audit

Last updated: 01/11/2023 02:53