Treasury Laws Amendment (Financial Reporting System Reform) Bill 2026
Amends the Australian Securities and Investments Commission Act 2001 to merge the Financial Reporting Council, the Australian Accounting Standards Board and the Auditing and Assurance Standards Board into a single entity to be known as External Reporting Australia, with responsibility for performing core financial reporting and sustainability standard-setting functions. Also makes consequential amendments to 8 Acts.aph.gov.au/Parliamentary_Business/Bills_Legislation/Bills_Search_Results/Result?bId=r7436
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