The Australian Treasury has issued an exposure draft determination establishing standard-setting boards under External Reporting Australia for public consultation.
Standard-setting board structure
The exposure draft determination and accompanying materials outline the creation of standard-setting boards responsible for accounting standards, auditing and assurance standards, and sustainability standards.
Roundtable participation and submission deadlines
Consultation documents are available on the Treasury website.
Parties interested in joining a roundtable discussion must submit an expression of interest by 28 September 2026. Written submissions regarding the draft determination close on 15 October 2026.
