Forvis Mazars Corporate risk and reporting newsletter - July 2026
Corporate risk & reporting newsletter July 2026
The June quarter has reinforced a common theme across regulators and standard setters: accountability. Whether in financial reporting, sustainability disclosures, cyber resilience or risk governance, organisations are being challenged to demonstrate that processes, controls and judgements are capable of withstanding increased scrutiny.
With the 30 June reporting season underway, ASIC has highlighted valuation practices, reporting quality and governance responsibilities as priority areas, while early observations on mandatory sustainability reporting are beginning to shape expectations for future reporting periods. At the same time, regulators continue to warn that emerging technologies, cyber threats and geopolitical uncertainty are creating new and interconnected risks that require greater board oversight and organisational preparedness.
This edition explores these developments and their implications for directors, audit committees, finance leaders and risk professionals operating in a rapidly evolving regulatory environment.
Key highlights in our July 2026 edition include:
Financial reporting
- ASIC’s 30 June focus areas
- ASIC hones in on non-lodgements
- Bulky Tier 3 standard arrives
- Private credit on notice over valuations
Sustainability reporting
- ASIC’s early observations on sustainability reporting
- ASIC updates sustainability FAQs
Governance
- Directors fined for DIN non-compliance
- APRA warns on AI-related risks
- Five eyes on AI and cyber security
Regulators
- Get ready for geopolitical shocks, says APRA
- Pay-day super begins on 1 July
- New national minimum wage
ASX
- First ASX supervision report released
AFSLs
- ASIC calls for boost in cyber resilience
Ethics
- IESBA releases Q&As on using technology
