RG 43

Financial reports and audit relief

Issued 27 May 2011. This is a guide for companies, registered schemes or disclosing entities; their directors; and auditors.

Source: https://www.asic.gov.au/regulatory-resources/find-a-document/regulatory-guides/rg-43-financial-reports-and-audit-relief/. Rules Mate indexes + summarises; always verify against the regulator's live publication.