RG 260
Communicating findings from audit files to directors, audit committees or senior managers
Issued 1 July 2022. This guide is for directors, audit committees and senior managers of companies, responsible entities or disclosing entities, and for audit firms.
In plain English
This guide explains how audit firms should communicate audit findings to company directors and senior managers.
RG 260 applies to directors, audit committees, senior managers, and audit firms. It outlines how audit firms should communicate audit findings. The guide was issued on 1 July 2022. It aims to improve the quality of communication about audit results.
Why it matters
Directors need clear audit information to oversee a company's financial health. This guide helps ensure they receive useful, understandable reports from auditors, supporting good governance.
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/find-a-document/regulatory-guides/rg-260-communicating-findings-from-audit-files-to-directors-audit-committees-or-senior-managers/. Rules Mate indexes + summarises; always verify against the regulator's live publication.