- DIN DIN, all aboard!
- ASIC highlights disclosures and assessments for 31 December
- ASIC investigates 29 entities
- ASIC calls on CEOs to review whistleblower policies
- ASIC publishes guidance on breach reporting
- Insight into revised fraud-control standard
- Wages underpayments continue
- DGRs must become registered charities
- Disclosure material business risks
- Maximising an audit’s value
- CEOs to feel more accountable
- Climate change worries most directors
- ASIC advice on using TCFD climate guidance
- Appendix 1 ASIC highlights focus areas for 31 December 2021 financial reports
- Appendix 2 ASIC review of 30 June 2021 financial reports
In this issue of Corporate Advisor, we explain 13 corporate-governance, financial-reporting, and regulatory topics of crucial importance to CFOs and directors. Much has been happening of particular relevance to boards – director identification numbers, whistleblowing and breach reporting, fraud, wages underpayment, and climate change.
Good news – there are no substantial new standards for 31 December. We’re focused on regulatory issues that affect the preparation of 31 December year ends, ASIC’s targets, FAQs, and lessons from previous reviews. Details are in the appendices. Directors and preparers need to keep these front-of-mind and address them.
To conclude, we identify two not-for-profits issues: the requirement for DGRs to become registered charities and how to maximise an audit’s value.
The Hall Chadwick team looks forward to working with you on the challenges ahead.
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