On 29 October 2026, the Australian Securities and Investments Commission (ASIC) published Report 842 ASIC’s oversight of financial reporting and audit 2025–26 (REP 842). It follows ASIC’s separate report on superannuation funds (REP 841). From 1 July 2025 to 30 June 2026, ASIC reviewed 353 financial reports and 25
On 21 October 2026, the Australian Securities and Investments Commission (ASIC) made the legislative instrument that will increase the net tangible assets (NTA) requirement for responsible entities of registered managed investment schemes. The legislative instrument is ASIC Corporations (Amendment) Instrument 2026/708 (NTA Instrument).
Earlier announcement
On 30 July 2026
On 14 October 2026, the Australian Securities and Investments Commission (ASIC) issued the results of its second review into the financial reporting and audit of superannuation funds. In Report 841 Accounting for your super: Super fund financial reporting and audit 2025–26 (REP 841), ASIC’s review of 42 registrable superannuation entity (
On 30 September 2026, the Australian Prudential Regulation Authority (APRA) issued a consultation paper and draft Prudential Standard SPS 530 Investment Governance for consultation.
Background
The policy reform in the consultation paper is the next phase of APRA’s multi-year work to strengthen investment governance. APRA is proposing 8 changes: 3 reforms that
On 30 September 2026, the Australian Securities and Investments Commission (ASIC) issued ASIC Corporations (Managed Discretionary Account Services) Instrument 2026/720 which replaces ASIC Corporations (Managed Discretionary Account Services) Instrument 2016/968.
ASIC Instrument 2026/720 does not substantively change the terms of the relief for managed discretionary account (MDA) providers and external MDA
On 28 September 2026, the Australian Securities and Investments Commission (ASIC) announced that it had remade six legislative instruments that provide relief around managed investment schemes including ASIC Corporations (Attribution Managed Investment Trusts) Instrument 2026/726. The instruments that were made were expiring on 1 October 2026. Earlier this year ASIC consulted on a
On 21 September 2026, the Australian Securities and Investments Commission (ASIC) released Report 839 (ASIC’s review of sustainability reports lodged for 31 December 2025 (REP 839)), together with an accompanying media release, setting out its observations from a review of 40 sustainability reports lodged by Group 1 entities under Australia’s
3 August – 3 September 2026
ESG is changing the landscape for financial institutions as stakeholders, including investors, increasingly expect them to make their operations more sustainable.
Financial services regulators also view ESG as a priority, embedding the principles of climate-related financial risks into their supervisory frameworks and dealing with greenwashing issues.
There is
In the latest episode of our mini-series on artificial intelligence, we consider recent regulatory developments in Australia. In particular, we draw on a series of recent significant regulatory developments – including APRA’s letter to industry on AI, published on 30 April 2026, ASIC’s own work on AI governance and cyber resilience, and the Federal Court’s