Wednesday January 14 2026
News Source: Global Exchanges
Focus: General - Global Exchanges
Type: General
Country: Australia
On 12th January 2026, the Australian Securities and Investments Commission (ASIC) has published a proposal to update Regulatory Guide 43: Financial Reports and Audit Relief (RG 43)
The proposed updates intend to ensure the currency and clarity of guidance on ASIC’s approach to granting relief from the financial record keeping, financial reporting and audit requirements by:
- reflecting legislative reform since the guidance was last updated
- incorporating relevant ASIC guidance including guidance from Regulatory Guide 29 Financial reporting by Australian entities in dual listed company arrangements (RG 29), and
- simplifying the existing guidance.
The propose to withdraw RG 29 after the updated RG 43 is published. The proposed updates are in line with ASIC’s work to improve ASIC regulatory guidance.
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