RG 34
Auditor’s obligations: Reporting to ASIC
Issued 30 March 2020. This guide is for auditors, including an individual auditor, members of audit firms and audit companies.
In plain English
This guide explains auditors' reporting obligations to the Australian Securities and Investments Commission (ASIC).
RG 34 applies to auditors, including individuals, audit firms, and audit companies. It outlines their obligations when reporting to ASIC. This includes reporting suspected contraventions of the Corporations Act. The guide was issued on 30 March 2020.
Why it matters
Auditors must understand their reporting duties. Failing to report suspected misconduct can have serious consequences. This guide helps ensure compliance and protects the integrity of the financial system.
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Issuing regulator
ASIC →Topics
Source: https://www.asic.gov.au/regulatory-resources/find-a-document/regulatory-guides/rg-34-auditor-s-obligations-reporting-to-asic/. Rules Mate indexes + summarises; always verify against the regulator's live publication.