This is a timeline of the main events in the alleged manipulation of live export animal pedigree certification by Elders employees.
2010
Pedigree certification fraud was "occurring from at least 2010", according to the 2014 PPB Advisory report.
September: Australian live sheep export shipment to China. PPB said Elders staff "possibly used 6 stamps to give the appearance that the animals are registered with a breed society" and "populated certificates with false or misleading sire or dam data".
2012
August 3: Email from senior Elders live export manager stating: "Just letting you know I am going to forge 120 documents". According to the PPB Advisory report, this was in relation to a breeder bull shipment from Northern Australia Cattle Company.
August 20: Email from Elders manager requesting staff member "forge" pedigree certificates.
September 18: New Zealand cattle live export shipment to China with 20 potential certificates altered.
December: Jersey cattle shipment to China. 3224 certificates issued for live cattle shipment. 1089 of those certificates were believed to be "fake".
2013
March 25: New Zealand cattle live export shipment to China with 2100 potential certificates altered.
May 6: New Zealand cattle live export shipment to China with 1260 potential certificates altered.
July: Australian live sheep export shipment to China. PPB said Elders staff "used 7 stamps to give the appearance that the animals are registered with a breed society" and "populated certificates with false or misleading sire or dam data".
October 1: Elders announces to the ASX "that its Senior Group Management and Board have identified certain discrepancies and issues in relation to the reporting and recognition of livestock values in its live cattle export division". Also announces seven senior employees in the cattle export trading division, including the General Manager, have resigned. No mention of alleged pedigree certification fraud issues.
October 4: Elders makes a Live Cattle Trading Investigation Update to ASX, which estimates the "impact on inventory values of those discrepancies and issues" in the livestock export division to be about $18 million. No mention of alleged pedigree certification fraud issues.
November 11: Elders makes ASX announcement that forensic accountants PPB Advisory is conducting investigation into financial issues. No mention of alleged pedigree certification fraud issues.
November 18: Trading Investigation Update in 2013 Financial Results. Reveals PPB Advisory found an overstatement of reported profit of $4.8 million for FY12 and approximately $20.5 million as at 31 March 2013.
November 21: 2013 annual report notes a $24.2 million charge "necessary to restate global livestock trading balance sheet items after the company identified that trading results had not been recorded in line with accounting policies".
December 18: Trading investigation update on financial discrepancies in Universal Live Export business. No mention of alleged pedigree certification fraud issues.
2014
February 6: PPB completes report into alleged pedigree certification fraud. Not announced to the ASX or public.
February 7: PPB completes report into alleged financial fraud. Not announced to the ASX or public.
November 17: Announces $24.2 million balance sheet adjustment for the Live Export Services division for the 2013 financial year in 2014 Annual Report. No mention of alleged pedigree certification fraud issues.
2016
September 12: Elders announces exit from the "long-haul" live animal export business.
