Federal Register of Legislation - Australian Government

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Standards/Accounting & Auditing as made
This Auditing Standard makes amendments to Australian Auditing Standards. The amendments arise from consequential and conforming changes arising from the issuance of ASA 315 Identifying and Assessing the Risks of Material Misstatement.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 13 Mar 2020
Tabling HistoryDate
Tabled HR23-Mar-2020
Tabled Senate23-Mar-2020
Enabled by
Australian Securities and Investments Commission Act 2001
C2004A00819No. 51, 2001
Corporations Act 2001
C2004A00818No. 50, 2001