Federal Register of Legislation - Australian Government

Primary content

Standards/Accounting & Auditing as made
This instrument establishes requirements and provides application and other explanatory material regarding the responsibilities of auditors, assurance practitioners, engagement quality control reviewers and firms to comply with relevant ethical requirements, including those pertaining to independence, relating to audits, reviews and other assurance engagements.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 19 Dec 2019
Tabling HistoryDate
Tabled HR04-Feb-2020
Tabled Senate04-Feb-2020
Enabled by
TitleRegisterIdNumber
Australian Securities and Investments Commission Act 2001
C2004A00819No. 51, 2001
Corporations Act 2001
C2004A00818No. 50, 2001