Federal Register of Legislation
ASIC Corporations (Approval of Auditing Competency Standard) Instrument 2016/474 I, Stephen Yen PSM, delegate of the Australian Securities and Investments Commission, make the following legislative instrument. Date 27 June 2016
Stephen Yen
Contents
Part 1—Preliminary 1 Name of legislative instrument 2 Commencement 3 Authority 4 Definitions Part 2—Approval 5 2016 auditing competency standard
Part 1—Preliminary
1 Name of legislative instrument This is the ASIC Corporations (Approval of Auditing Competency Standard) Instrument 2016/474.
2 Commencement This instrument commences on the day after it is registered on the Federal Register of Legislation. Note: The register may be accessed at www.legislation.gov.au.
3 Authority This instrument is made under subsection 1280A(1) of the Corporations Act 2001.
4 Definitions In this instrument:
2016 auditing competency standard means the Auditing Competency Standard for Registered Company Auditors dated August 2015 and issued by CPA Australia, Chartered Accountants Australia and New Zealand and the Institute of Public Accountants, as in force at the date of this instrument.
Act means the Corporations Act 2001.
Part 2—Approval
5 2016 auditing competency standard The 2016 auditing competency standard is approved for the purposes of paragraph 1280(2)(b) of the Act.
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate