Document ID: chunk:federal_register_of_legislation:F2021L01392:clause:1_33
Version: federal_register_of_legislation:F2021L01392
Segment Type: clause
Provision Reference: sch 1 cl 33
Character Range: 13346–14604

33  Schedule 1, subclause 2.1(1), definitions of assurance report and attestation statement
Substitute:
assurance report means:
 (a) for a person with unrestricted accreditation—a report that is made in accordance with:
 (i) ASAE 3150; or
 (ii) an approved standard, report or framework; and
Note: See the CDR Accreditation Guidelines, which could in 2020 be downloaded from the Commission's website (https://www.accc.gov.au).
 ASAE 3150 could in 2020 be downloaded from the Auditing and Assurance Standards Board's website (https://www.auasb.gov.au/admin/file/content102/c3/Jan15_ASAE_3150_Assurance_Engagements_on_Controls.pdf).
 (b) for a person with sponsored accreditation—an assessment of its capacity to comply with Schedule 2 that is made in accordance with any approved requirements;
that does not include the information that must be provided in an attestation statement.
attestation statement means:
 (a) for a person with unrestricted accreditation—a statement in the form of a responsible party's statement on controls and system description that is made in accordance with ASAE 3150; and
 (b) for a person with sponsored accreditation—a statement about its compliance with Schedule 2 that is made in accordance with any approved requirements.