Document ID: chunk:federal_register_of_legislation:F2020L01688:clause:1_79
Version: federal_register_of_legislation:F2020L01688
Segment Type: clause
Provision Reference: sch 1 cl 79
Character Range: 78282–78956

79  Subclause 2.1(1) of Schedule 1 (definition of assurance report)
Repeal the definition, substitute:
assurance report means a report that:
 (a) 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://wwwaccc.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) does not include the information that must be provided in an attestation statement.