Revised ASX Corporate Governance Principles and Recommendations apply to entities admitted to the ASX official list and are effective for 31 December reporting periods.
As they reflect a contemporary view of appropriate corporate governance standards, other bodies might find them helpful in formulating governance rules and practices.
NFP's might wish to review their corporate-governance policies and procedures using ASX Corporate Governance Principles and Recommendations as a reference.
Download it here: https://www.asx.com.au/documents/asx-compliance/cgc-principles-and-recommendations-3rd-edn.pdf
If you would like to discuss this further with one of our assurance team members, please contact us.