1. Reflections on contemporary corporate governance -- 2. Audit oversight and auditor qualifications -- 3. Audit reform : audit companies and proportionate liability -- 4. Audit reform : auditor independence and managing conflicts of interest -- 5. Audit reform : enforcement and disciplinary measures -- 6. Financial reporting -- 7. Whistleblowing, disqualification and civil penalties -- 8. Recommendations of directors and executives -- 9. Continuous disclosure -- 10. Securities and financial services disclosure -- 11. Shareholder participation and information -- 12. Officers, senior managers and employees -- 13. Managing conflicts of interest by financial services licensees -- 14. Register of beneficial owners -- Appendices 1-4
Summary
On July 1 2004, the Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 (CLERP Act 9) came into effect. This text provides a comprehensive and timely analysis of these reforms within the context of corporate governance, highlighting the importance of this issue in the current climate
Analysis
Auditing
Corporate Law Economic Reform Program
Australian Stock Exchange
Corporate governance
Financial disclosure
Company law
Executive remuneration
Whistleblowing
Australian Securities and Investments Commission
Reform
Australia overseas comparisons
United States
Great Britain
Legislation
Corporate Law Economic Reform (Audit Reform and Corporate Disclosure) Act 2004
Australian Securities and Investments Commission Act 2001