Section 320 of the Corporations act requires half year accounts to be reviewed or audited. The Company has the option. I've never seen anyone have their half year accounts audited but I suppose a Company may have done that in the past but it certainly is the exception rather than the rule.
ISX were required to lodge both their unreviewed and reviewed half year accounts due to the conditions imposed by the ASX class waiver allowing the lodgement extension. Here it is here:
https://www.asx.com.au/documents/asx-compliance/final-asx-class-waiver-extended-reporting-and-lodgment-deadlines-16-06-20.pdfThis requires an entity lodge its unreviewed/unaudited half year accounts before 2 months after the reporting period (31 August in this case); and
They must lodge their half year reviewed/audited accounts within 106 days of the period end, which ISX did today.
Look at other entities that have taken advantage of the deadline extensions (EXL as an example) and they have all done the same thing.
So yes, ISX were required by the rules to make the two announcements being discussed and it would be highly unusual if the accounts were audited instead of reviewed.
