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

Issued 1 July 2022

This guide is for directors, audit committees and senior managers of companies, responsible entities or disclosing entities, and for audit firms.

It explains which financial reporting and audit quality findings identified from our reviews of audit files we would communicate to directors, audit committees or senior managers. It also provides guidance on the process we will follow and the timing of our communication.

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