Federal Register of Legislation - Australian Government

Primary content

ASA 260 Standards/Accounting & Auditing as made
These Auditing Standards establish requirements to provide applications and other explanatory material to auditors regarding their responsibility to communicate with those charged with governance in an audit of a financial report.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 11 Nov 2009
Tabling HistoryDate
Tabled HR16-Nov-2009
Tabled Senate16-Nov-2009
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Legislative Instrument
F2009L04067 : Authoritative PDF Document : 0.4MB Primary Document Icon F2009L04067 : ZIP Document : 0.1MB
36 pages

Explanatory Statement
F2009L04067ES : PDF Document : 60KB Primary Document Icon F2009L04067ES : ZIP Document : 86KB
9 pages

Supporting Material
F2009L04067SMN01 : PDF Document : 0.2MB Primary Document Icon F2009L04067SMN01 : ZIP Document : 0.1MB
36 pages