ACMA’s report also said the ABC had failed to include contextual material about the role of social media in inciting the Capitol riots on January 6, and had breached honest dealing requirements for the way it approached Fox News host Jeanine Pirro at her offices, and for failing to disclose the nature of her participation in the program.

But the ACMA agreed with the ABC on a range of other matters, including the accuracy of its reporting of Fox News’ ratings and a decision to broadcast statements that Fox News had supported Trump’s claims of election fraud. It said the ABC did not breach impartiality standards and did not unduly favour one perspective over another.

“The presenter asked probing questions during interviews but overall maintained a measured tone,” the report said.

The ABC said it stood by its journalism and disagreed with all three breaches. It said the findings would have negative consequences for the future public interest journalism, by putting pressure on content makers when selecting an editorial focus. The broadcast also took aim at the ACMA’s characterisation of the program, and whether this aligns with its role in reviewing compliance.

It argued it did not believe it was obliged editorially to include an assessment of the role of social media in the Capitol riots and the expectation it should feature a PR statement by Fox that did not answer questions related to the topic at hand.

ABC news director Justin Stevens said the ABC disagreed the program was not “impartial”.

“This was a comprehensive investigation analysing the role Fox News played in helping promulgate the ‘big lie’ – that the 2020 US Presidential election was stolen. It is as relevant now as it was when it was first broadcast,” Stevens said.

“It is important the public does not lose faith in the democratic process of free and fair elections and journalism like this plays a key part in that.”

A Fox News Media spokesperson said the company was pleased with the findings.

“Today’s ruling confirms FOX News Media’s view that the central premise of the Four Corners two-part program was built on a foundation of patent bias and lack of impartiality and was then laden with basic factual errors, uncorrected even after FOX News Media presented contradictory evidence,” the spokesperson said.

The findings come more than a year after Fox News sent a formal complaint to ABC’s chair Ita Buttrose and ABC managing director David Anderson arguing the program was an attack on the 24-hour cable news network, which is owned by Rupert Murdoch.

Fox News alleged the ABC breached its code of practice and the federal government’s standards through its anti-Fox News bias. It said the attack on Fox News was “indefensible” and a “gross distortion of truth”, and escalated its concerns to the local media watchdog last December after the national broadcaster’s internal complaints division dismissed its allegations of bias.

ACMA’s findings contradict an ABC review of the complaints outlined by Fox News which dismissed all of its concerns. Its ruling will do little to diffuse the long-running tensions that exist between Australia’s public broadcaster and media outlets controlled by Murdoch and his family, which also include local newspapers The Australian, The Daily Telegraph and The Herald Sun. It is also unlikely to put to bed concerns the Murdoch family has with reports on the way Fox News supported Trump and covered the US election.

Fox Corp chief executive Lachlan Murdoch is suing local news publisher Private Media for an article that appeared on one of its websites, Crikey, about a similar matter. Murdoch filed defamation proceedings in August over a June 29 article that described his family as “unindicted co-conspirators” of Trump following the Capitol riots. The article was taken down and then republished in August after this masthead revealed Murdoch was considering legal action.

Murdoch is in mediation with Crikey’s owners on Wednesday, but is expected to put a new statement of claim to Federal Court Justice Michael Wigney on Thursday. If Wigney accepts the new statement of claim, the process threatens to delay the defamation case by months.

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Murdoch and Fox Corp, who are facing lawsuits in the US over its coverage of the election, have taken offence to accusations of involvement in promoting a false narrative regarding the US election or in the riots at the Capitol.

A decision released by the US committee investigating the January 6 riots this week recommended criminal charges against Trump and blamed him as the reason for the attack at the Capitol.

The way the ABC handles concerns about its coverage has changed since Fox News first raised its concerns. Its original complaint was handled by its audience and consumer affairs division, which is required to respond within 60 days. Complainants who were dissatisfied with the outcome could then refer the complaint to the ACMA. The regulator then decided whether it wanted to investigate the matter.