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CLERP Paper No. 9: CLERP (Audit Reform and Corporate Disclosure) Bill 2003


Wednesday, 8 October 2003

Content ID:



The CLERP 9 paper established a vision for promoting transparency, accountability and shareholder rights. The draft Bill provides the mechanism for implementing the vision. Its provisions will enhance auditor independence, achieve better disclosure outcomes and improve enforcement arrangements for corporate misbehaviour, while fostering innovation and wealth creation.

Comments on the Draft Bill should be sent by 10 November 2003 to:

The General Manager
Corporations and Financial Services Division
Department of the Treasury
Langton Crescent

E-mail: clerp@treasury.gov.au

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Draft Bill  2,713.02kb
Commentary - Preliminaries  60.39kb
Commentary - Introduction  64.66kb
Commentary - Chapter 1  316.56kb
Commentary - Chapter 2  98.98kb
Commentary - Chapter 3  42.62kb
Commentary - Chapter 4  43.20kb
Commentary - Chapter 5  52.17kb
Commentary - Chapter 6  92.30kb
Commentary - Chapter 7  68.93kb
Commentary - Chapter 8  42.29kb
Commentary - Chapter 9  49.39kb
Commentary - Chapter 10  32.57kb
Commentary - Chapter 11  36.39kb

HTML documents


Commentary - Preliminaries  12.93kb
Commentary - Introduction  16.66kb
Commentary - Chapter 1  153.66kb
Commentary - Chapter 2  38.24kb
Commentary - Chapter 3  9.57kb
Commentary - Chapter 4  12.13kb
Commentary - Chapter 5  14.26kb
Commentary - Chapter 6  39.14kb
Commentary - Chapter 7  21.61kb
Commentary - Chapter 8  9.18kb
Commentary - Chapter 9  10.84kb
Commentary - Chapter 10  6.88kb
Commentary - Chapter 11  5.52kb

Winzip (ZIP) documents

 Winzip (ZIP)

Commentary (PDF)  854.20kb
Commentary (RTF)  363.64kb

Related Items:

CLERP Paper No. 9: Proposals for Reform - Corporate Disclosure - 18/09/2002
CLERP 9 builds on previous reforms and adopts principles that provide for flexible law that takes account of the changing environment in which business operates, and ensures clear guidance on appropriate corporate behaviour and effective enforcement where breaches occur.

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