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This instrument approves the Auditing Competency Standard for Registered Company Auditors dated August 2015 and issued by CPA Australia, Chartered Accountants Australia and New Zealand and the Institute of Public Accountants, as in force at the date of the instrument
Administered by: Treasury
Registered 08 Jul 2016
Tabling HistoryDate
Tabled HR30-Aug-2016
Tabled Senate30-Aug-2016
Table of contents.

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ASIC Corporations (Approval of Auditing Competency Standard) Instrument 2016/474

I, Stephen Yen PSM, delegate of the Australian Securities and Investments Commission, make the following legislative instrument.

Date 27 June 2016

 

 

Stephen Yen

 



Part 1—Preliminary

1        Name of legislative instrument

This is the ASIC Corporations (Approval of Auditing Competency Standard) Instrument 2016/474.

2        Commencement

This instrument commences on the day after it is registered on the Federal Register of Legislation.

Note:    The register may be accessed at www.legislation.gov.au.

3        Authority

This instrument is made under subsection 1280A(1) of the Corporations Act 2001.

4        Definitions

In this instrument:

2016 auditing competency standard means the Auditing Competency Standard for Registered Company Auditors dated August 2015 and issued by CPA Australia, Chartered Accountants Australia and New Zealand and the Institute of Public Accountants, as in force at the date of this instrument.

Act means the Corporations Act 2001.


Part 2—Approval

5        2016 auditing competency standard

The 2016 auditing competency standard is approved for the purposes of paragraph 1280(2)(b) of the Act.