INFO 184
Audit transparency reports
This is Information Sheet 184 (INFO 184). It summarises the requirements for audit transparency reports (transparency reports) as set out in sections 332–332G of the Corporations Act 2001 (Corporations Act).
In plain English
INFO 184 explains audit transparency report requirements under the Corporations Act 2001.
INFO 184 details the requirements for audit transparency reports. These reports are required under sections 332–332G of the Corporations Act. They apply to registered companies and companies that audit their financial reports. The reports must be submitted to ASIC. This information sheet summarises those requirements.
Why it matters
Auditors must understand and comply with these reporting obligations. Failure to do so can impact their registration. Businesses should ensure their auditors are aware of their responsibilities.
AI-assisted summary, grounded in the source link below. Generated 2026-05-23 via gemma3:12b.
Issuing regulator
ASIC →Topics
Source: https://www.asic.gov.au/regulatory-resources/financial-reporting-and-audit/auditors/audit-transparency-reports/. Rules Mate indexes + summarises; always verify against the regulator's live publication.