The Risk Agenda

A twice-yearly summary of risk issues we are discussing with audit committees, chief risk officers and other business leaders.

Managing risk and complexity

Managing risk and complexity
Managing risk and complexity is a challenge to most boards and business executives.
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Enforceable undertakings 

In the past 5 months, ASIC, ACMA and the ACCC have entered into 22 enforceable undertakings. Few organisations plan for an enforceable undertaking – but when they happen, those with the right resources are better equipped to respond succinctly and efficiently, thus maintaining better relationships with the regulators and protecting their corporate image.

    An enforceable undertaking is a legal agreement which obliges an organisation to carry out specific activities after they have breached a regulation. It is a written undertaking, given to and accepted by the regulator that is enforceable in a court and a constructive alternative to prosecution.

     

    It allows an alleged offender to voluntarily enter into a binding agreement to undertake tasks to address the breach and prevent future issues. The actions in an enforceable undertaking must deliver benefits to a business, industry sector or community that go beyond mere compliance with the law. 

     

    Some of the most common requirements imposed under enforceable undertakings include:

    • Amending systems and procedures: The company must amend or create systems or procedures to ensure that controls are embedded to mitigate further risk of non-compliance.
    • Developing a compliance program: The company must formulate and implement a compliance program which is designed to ensure the company is able to comply with its obligations.
    • Training: The company must ensure that all employees, officers and authorised representatives working as sales representatives etc are trained in the operations, practices and procedures.
    • Providing Compensation: The company must rectify the situation within a specified time by compensating clients.
    • Corrective advertising: The company must publish a corrective advertisement.
    • Appointment of an independent expert: The company must appoint a person who has particular expertise in the area who is independent of the company and its officers to be the company’s independent expert for the purposes of the undertaking.

 

Jacinta Munro

Jacinta Munro
Lead Partner, Investment Management

+61 3 9288 5877

jacintamunro@kpmg.com.au