<p><span>ASIC urges directors, preparers of financial reports and auditors to assess the impact of uncertain market and economic conditions on reporting for full and half-years ending 30 June 2023.</span></p>
<p><span>ASIC has updated the implementation timeframe of the internal dispute resolution (IDR) data reporting framework to support smooth implementation of this important reform for firms reporting their IDR data for the first time.</span></p>