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Auditing Standard on Review Engagements ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (July 2020)
Other Information — ASIC and ASXOther Information — ASIC and ASX
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###### Other Information – ASIC and ASX
12. An auditor, in the role of auditor, is required by section 311 of the Act to notify ASIC if the auditor is aware of certain circumstances. ASIC Regulatory Guide 34 Auditors’ obligations: reporting to ASIC (May 2013), provides guidance to help auditors comply with their obligations under section 311 of the Act.
13. ASIC and the ASX have agreed that listed entities can satisfy the requirements of the Act by lodging the half‑year financial report, the directors’ report, and the auditor’s review report on the financial report with the ASX. Details are provided in ASIC Regulatory Guide 28 Relief from dual lodgement of financial reports (July 2003) and ASIC Corporations (Electronic Lodgement of Financial Reports) Instrument 2601/181.