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Accounting and Corporate Regulatory Authority

Review Focus for FY2025 Financial Statements

Audience

Accountants

Accounting entities

Businesses

News Topic

Accounting standards and sector regulation

Sustainability reporting

Category

Announcement

12 November 2025

This article has been migrated from an earlier version of the site and may display formatting inconsistencies.

Evolving tariff policies, trade disruptions and climate-related risks present ongoing uncertainties for financial reporting in FY2025. Companies should assess the potential impact of these uncertainties on their financial statements.

ACRA's Financial Reporting Practice Guidance No. 1 of 2025 highlights key financial reporting areas that require close attention by directors when reviewing the FY2025 financial statements. The guidance includes updates on extended climate reporting timelines and upcoming accounting standards.

Download the Practice Guidance here (opens in new tab).