Insight ASRS enters a new phase: Group 1 reports and Group 2 joins the framework 16 September 2026 1 minute read Group 1 entities are into their second year of ASRS reporting, and Group 2 entities have just started their first, with financial years that kicked off on 1 July 2026. Here's where each group stands, and how to prepare the key components before your next report is due. Read more