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Emergency continuous disclosure relief - what directors need to know
23 September 2020 | Sally Linwood GAICD
The Government has announced temporary amendments to the Corporations Act to provide that companies and officers will only be liable for continuous disclosure breaches if there has been knowledge, rec...
COVID-19
Duties and responsibilities
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Release of ALRC final report on Australia’s corporate criminal responsibility regime
2 September 2020
The Attorney-General has tabled the Australian Law Reform Commission (ALRC) final report on Australia’s corporate criminal responsibility regime. The AICD welcomes the ALRC’s comprehensive repor...
Regulation
Government
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ASIC releases urgent reporting update in response to Victorian COVID-19 restrictions
12 August 2020
The Australian Securities and Investments Commission (ASIC) has updated their FAQS on the implications of COVID-19 for financial reporting and audit to provide guidance on the impact of restrictions i...
ASIC
COVID-19
Reporting
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NSW toughens WHS laws in line with Boland Review
23 July 2020
Amendments to the Work Health and Safety Act 2011 (Act) were recently passed by the NSW Parliament enacting a package of changes to NSW WHS laws.
COVID-19
Regulation
Membership
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Impacts of COVID-19 on annual report disclosures: A guide for directors, preparers and auditors
10 July 2020
The AICD along with professional accounting bodies, Chartered Accountants Australia & New Zealand and CPA Australia, have jointly written a new guide covering the unique proble...
COVID-19
Financial Reporting
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Governance impact of COVID-19: An NFP perspective
16 June 2020 | Christie McGrath
Our member survey shows that directors of NFPs are experiencing distinct pressures through COVID-19 and has underlined the need for support tailored to the sector. At the top of the list, NFP director...
COVID-19
Not-for-Profit
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The governance impact of COVID-19: AICD member survey
11 June 2020
The COVID-19 crisis has had a profound impact on the Australian economy and society. See how the AICD’s members have responded and what policies they would like to see to support recovery.
COVID-19
Not-for-Profit
Government
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COVID-19: Government eases continuous disclosure rules for six months
26 May 2020
The Federal Government is easing continuous disclosure rules for six months to help listed entities deal with the uncertainty cause by COVID-19.
COVID-19
Class actions
Government
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COVID-19: Accounting bodies publish important guidance on Going Concern
22 May 2020 | David McElrea
The Australian Accounting Standards Board (AASB) and the Auditing and Assurance Board (AUASB) have published a joint guidance on assessing going concern and solvency declarations entitled “The I...
COVID-19
Duties and responsibilities
Safe harbour
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Litigation funders to be subject to greater regulatory oversight
22 May 2020
The Federal Government has announced that litigation funders will need to hold a financial services licence and comply with the managed investment scheme regulatory regime.
Class actions
COVID-19
Regulation
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