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Auditing Standard ASA 2023-1 Amendments to Australian Auditing Standards

In force
Administered by
  • Department of the Treasury

This item is authorised by the following titles:

Latest version
F2023L0029521 March 2023

Details

Title ID
F2023L00295
Collection
Legislative instrument
Series
ASA 2023-1
Type
Principal | As Made
Registered
21 March 2023
Effective
21 March 2023

Any available explanatory material for this instrument can be found on the Downloads tab

Sunsetting

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

This title is exempt from sunsetting by:

Disallowance and tabling

All legislative instruments that are registered must be presented for scrutiny in each House of the Parliament and, unless an exemption applies, they may be disallowed by either House. When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.

This title is subject to disallowance under:

House of Representatives

  • Legislative Instrument
    22 March 2023
  • Explanatory Statement
    22 March 2023
  • Replacement Explanatory Statement
    04 June 2024

Senate

  • Legislative Instrument
    23 March 2023
  • Explanatory Statement
    23 March 2023
  • Replacement Explanatory Statement
    24 June 2024