INFO 190
Disputes about financial reporting by small proprietary companies
This is Information Sheet 190 (INFO 190). It explains:.
In plain English
INFO 190 explains how to handle disagreements about financial reporting for small companies.
INFO 190 applies to directors and officers of small proprietary companies. It clarifies ASIC’s approach to resolving disputes about financial reports. It outlines the process for raising concerns and ASIC’s role in reviewing them. This information sheet does not state a commencement or revision date.
Why it matters
Understanding this guidance helps directors avoid unnecessary disputes. It clarifies ASIC’s review process for financial reporting. This can improve transparency and accountability for your business.
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/about-asic/contact-us/reporting-misconduct-to-asic/disputes-about-financial-reporting-by-small-proprietary-companies/. Rules Mate indexes + summarises; always verify against the regulator's live publication.