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This instrument has been replaced by the ASA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2025.
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a provision of the Auditing Standard ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (October 2025)
Most legislative instruments will sunset 10 years after commencement under Chapter 3, Part 4 of the of the Legislation Act 2003.
When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.
This instrument has been replaced by the ASA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2025.