This report summarises findings from Australian registrable superannuation entities financial reporting and audit surveillance for the financial year 2024–25. It reveals inconsistent approaches to disclosing investments, limited disclosure of sponsorship and advertising expenses, and insufficient audit evidence obtained in the valuation of some investments. Areas for improvement are highlighted.

The report provides an update on the banking sector’s progress on addressing fees charged to low-income customers. This included how each bank was reviewing transaction data to identify low-income customers and addressing fee harm for low-income customers in high-fee transaction accounts. The report found even larger numbers of low-income Australians paying too much.

This report provides detailed observations from a review of the death benefit claims handling practices of 10 superannuation trustees and provides 34 actions for industry. It identifies better practices, as well as systemic failures by some trustees. The report found that none of the reviewed trustees monitored or reported on their end-to-end claims handling processes...

The paper presents preliminary views on the opportunities and risks emerging from shifts in public and private capital markets. It explores the changing dynamics in capital markets including declining listings on public markets, the rapid growth in investment capital allocated to private markets and the influence of superannuation funds on markets. It seeks actionable ideas...

This guide to the Australian Consumer Law (ACL), has been developed by Australia’s consumer protection agencies to help businesses understand their responsibilities under the law. It covers unsolicited supplies, unsolicited consumer agreements, lay-by agreements, pricing, proof of transaction and itemised bills, gift cards, referral selling, pyramid schemes, harassment and coercion.