Australian Government Coat of ArmsAustralian Government

Federal Register of Legislation

Annual survey

We would appreciate it if you could complete our website survey, open until 28 November 2025.

Scheduled Maintenance Saturday 8 November 2025 from 9pm AEST

Maintenance is scheduled between 9.00 - 11.30 pm AEST, Saturday 8 November 2025, and the site may be unavailable or slow during this time.

ASA 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2009

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Superseded version
F2019C00105 C0504 January 2019 - 07 July 2020

This instrument has been replaced by the ASA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2025.

Details

Title ID
F2009L04075
Registered
31 January 2019
Effective
04 January 2019 - 07 July 2020
Series
ASA 240
Type
Principal
Date ceased
23 October 2025
Ceased by

Sunsetting

Most legislative instruments will sunset 10 years after commencement under Chapter 3, Part 4 of the of the Legislation Act 2003.

This title is exempt from sunsetting by:

Tabling

When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.

House of Representatives

  • Legislative Instrument
    16 November 2009

Senate

  • Legislative Instrument
    16 November 2009