Proposed Merger Between Australian Standard‐Setting Bodies: Summary of a Panel Session

Michael Bradbury, Amir Ghandar, Noel Harding, Bryan Howieson and Stephen Taylor

Australian Accounting Review, 2024, vol. 34, issue 4, 366-370

Abstract: This paper examines the implications of the proposed merger of the Australian Accounting Standards Board (AASB), the Auditing and Assurance Standards Board (AuASB) and the Financial Reporting Council (FRC) into a single entity. The merger is designed to improve efficiency, consistency and the adoption of new sustainability standards. During a panel discussion at the AFAANZ Annual Conference, experts analysed the potential impact of the merger on standard‐setting practices, highlighting the need for robust justification and increased transparency. The study highlights the complex interplay of regulatory, national and international contexts shaping this remarkable restructuring.

Date: 2024
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