Regulatory changes following Clerp 9, reduction of the company reporting window and the adoption of IFRS in Australia are all combining to make 2005 a particularly demanding year
This year holds major challenges for IROs and CFOs in Australia. First, there are regulatory changes following the enactment of Clerp 9 on July 1, 2004, which apply to the current reporting year. These include the controversial new power of the corporate regulator, the Australian Securities & Investments Commission (Asic), to issue infringement notices for breaches of continuous disclosure.What’s more, the window for company reporting has been reduced to two months from a previous
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