The Australian Securities & Investments Commission (ASIC) announced that two directors of Sheffield Insurance Pty Ltd were convicted of two offences and fined AUD 15,000 for aiding, abetting, counselling or procuring the company to fail to lodge required financial statements and auditors’ reports with ASIC for five years. Phillip Bird and Daniel Holmes each pleaded guilty to charges relating to Sheffield’s failure to lodge profit and loss statements and balance sheets, and to lodge auditors’ reports, for the 2019 to 2023 financial years inclusive. ASIC noted that Australian financial services licensees must lodge financial statements within three months of the end of each financial year, and that reporting misconduct is an enforcement priority; the matter was prosecuted by the Commonwealth Director of Public Prosecutions following a referral from ASIC, with each director also ordered to pay court costs of AUD 268.80.