Document ID: chunk:federal_register_of_legislation:F2025C00184:reg:22ub:p2
Version: federal_register_of_legislation:F2025C00184
Segment Type: reg
Provision Reference: reg 22UB (pt 2/2)
Character Range: 205426–206096

audit to which the report relates is conducted in accordance with the relevant requirements for assurance engagements under:
 (a) subject to regulation 22UC, the National Greenhouse and Energy Reporting (Audit) Determination 2009; or
 (b) if a registered company auditor or authorised audit company is not a registered greenhouse and energy auditor, and does not wish to use the requirements in that instrument:
 (i) ASAE 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information, issued by the Auditing and Assurance Standards Board; and
 (ii) any other relevant auditing standard issued by the Auditing and Assurance Standards Board.