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May 2007, rebadged as Regulatory Guide 97 Enhanced fee disclosure regulations: Questions and answers (RG 97) on 5 July 2007. Disclaimer. This guide does RG97 Industry Guidance, produced by an Industry Working Group (IWG), has been prepared in response to ASIC's RG 97 that commenced on 30 September. The external review by Darren McShane into Regulatory Guide 97: Disclosing fees and costs in PDSs and periodic statements (RG 97) was completed in July 30 Sep 2017 September PDS roll will reflect new RG97 disclosure requirements around fees new disclosure requirements in Regulatory Guide 97 (RG97).As part of the Government's reforms to super, the Australian Securities and Investment Commission (ASIC) issued a Regulatory Guide to all super funds, known 29 Mar 2017 RG 97 Disclosing fees and costs in PDSs and periodic statements. This guide is for issuers of most superannuation products and managed investment products issued to retail clients, which are required to make disclosure in accordance with the enhanced fee disclosure regulations. 8 Jan 2019 Superseded Regulatory Guide 97, issued November 2011, reissued. November 2015 .. disclosure identified at RG 97.6–RG 97.12. RG 97.2. 10 Feb 2017 Regulatory Guide. 97 review RG97 does not refer to 'implicit' costs, rather it EY RG 97 Fees and Costs Disclosure Review Services www.pwc.com.au. Regulatory Guide 97 – Our observations on RG97 PDS updates. Considerations for periodic statements and where to from here. December We look at the fee and cost disclosures required under RG 97 and the revised Under Regulatory Guideline 97, issuers must meet certain requirements for