INFO 288
Resignation and removal of auditors of registrable superannuation entities
This is Information Sheet 288 (INFO 288). It is for auditors of registrable superannuation entities (RSEs) who wish to resign.
In plain English
INFO 288 explains how auditors of registrable superannuation entities can resign or be removed.
This guidance, INFO 288, applies to auditors of registrable superannuation entities. It outlines the process for auditor resignation and removal. Auditors must follow specific procedures when resigning. The guidance was last updated in December 2023.
Why it matters
Superannuation businesses need to ensure their auditor resignations and removals follow ASIC’s guidelines. This helps maintain compliance and protects member interests. Failure to do so could impact governance and oversight.
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/for-finance-professionals/company-auditors/your-ongoing-obligations-as-a-registered-company-auditor/auditor-resignation-or-removal/resignation-and-removal-of-auditors-of-registrable-superannuation-entities/. Rules Mate indexes + summarises; always verify against the regulator's live publication.