24 October 2016 Mr Doug Niven Senior Executive Leader – Financial Reporting & Audit Australian Securities & Investment Commission GPO Box 9827 SYDNEY NSW 2001 douglas.niven@asic.gov.au Dear Doug CP 265 ‘Communicating audit findings to directors, audit committees or senior managers’ The Group of 100 (G100) is the pre-eminent voice for CFOs in Australia with the … Continued

24 October 2016   Mr H Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC 4M 6Xh UNITED KINGDOM   Dear Mr Hoogervorst ED/2016/1 “Definition of a Business…………. “ The Group of 100 (G100) is the pre-eminent voice for CFOs in Australia with the purpose of creating better businesses for tomorrow. We are … Continued

9 August 2016 IFRS Foundation 30 Cannon Street LONDON EC 4M 6 XH UNITED KINGDOM Dear Sir/Madam Trustees Review of Structure and Effectiveness The Group of 100 (G100) is the pre-eminent voice for CFOs in Australia with the purpose of creating better businesses for tomorrow. We are pleased to respond to the Proposal Paper. Proposal … Continued

22 June 2016 The Manager Corporations and Schemes Unit Financial Systems Division The Treasury Langton Crescent PARKES ACT 2600 Email corporations.amendments@treasury.gov.au Dear Sir/Madam Technology neutrality in distributing company meeting notices and materials The Group of 100 (G100) is the pre-eminent voice for CFOs in Australia with the purpose of creating better businesses for tomorrow. We … Continued

16 February 2016 Mr H. Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr Hoogervorst commentletters@ifrs.org ED/2015/8 ‘Application of Materiality to Financial Statements’ The Group of 100 (G100) is an organization of chief financial officers from Australia’s largest business enterprises with the purpose of advancing Australia’s financial competitiveness. … Continued