Reporting priorities in focus

This publication:

• Unpacks ASIC’s key focus areas for financial reporting, audit and sustainability reporting for 2026–27, including where the regulator is seeing continuing challenges and where scrutiny is likely to remain high
• Draws together the broader regulatory context, including recent surveillance outcomes and ASIC’s early observations on sustainability reporting, to show how these focus areas are playing out in practice
• Highlights the themes emerging from recent reviews and enforcement activity, giving preparers a clearer sense of the issues attracting attention
• Adds practical commentary on the areas likely to matter most in year-end reporting, including deeper observations on selected focus areas, examples of areas of significant judgement and increased need for transparent disclosure, and additional detail to help preparers translate ASIC’s messages into more robust, entity-specific reporting.

Download the publication to better understand ASIC’s expectations and how entities can respond in practice.