Document ID: chunk:federal_register_of_legislation:C2025C00182:section:93h:p4
Version: federal_register_of_legislation:C2025C00182
Segment Type: section
Provision Reference: s 93H (pt 4/8)
Character Range: 426570–429630

Part
Division 1—The financial reporting system
Subdivision A—The Financial Reporting Council
225 Functions and powers of the Financial Reporting Council
225A Financial Reporting Council's information gathering powers
Subdivision B—The Australian Accounting Standards Board and the Office of the Australian Accounting Standards Board
226 The Office of the Australian Accounting Standards Board
226A Office of the AASB's functions and powers
227 AASB's functions and powers
Subdivision C—The Auditing and Assurance Standards Board and the Office of the Auditing and Assurance Standards Board
227AA The Office of the Auditing and Assurance Standards Board
227AB Office of the AUASB's functions and powers
227A The Auditing and Assurance Standards Board
227B AUASB's functions and powers
Division 2—Accounting standards and sustainability standards
227C Scope of this Division
228 Purposive interpretation of standards
229 Generic and specific standards
230 Comparative amounts
231 Cost/benefit analysis
232 FRC views
233 International accounting standards
234 Validity of standards
Division 2A—Auditing standards
234A Purposive interpretation of standards
234B Generic and specific standards
234C FRC views
234D International auditing standards
234E Validity of auditing standards
Division 3—Administrative provisions
Subdivision A—The Financial Reporting Council
235A Membership of FRC
235AA Terms and conditions of appointment of FRC members
235B Annual report
235C Procedure
Subdivision AA—The Office of the AASB
235D Duties of the Chair of the AASB
235E Staff of the Office of the AASB
235F Consultants and persons seconded to the Office of the AASB
235G Office of the AASB to have regard to FRC's advice etc.
235H Chair not subject to direction by the AASB on certain matters
Subdivision B—The Australian Accounting Standards Board
236A Procedures
236AA AASB to have regard to FRC's advice etc.
236B Appointment of members of the AASB
236BA Terms and conditions of appointment of members of the AASB
236C Resignation and termination of appointment
236D Acting appointments
236DA Disclosure of interests
Subdivision BAA—The Office of the AUASB
236DB Duties of the Chair of the AUASB
236DC Staff of the Office of the AUASB
236DD Consultants and persons seconded to the Office of the AUASB
236DE Office of the AUASB to have regard to FRC's advice etc.
236DF Chair not subject to direction by the AUASB on certain matters
Subdivision BA—The Auditing and Assurance Standards Board
236E Procedures
236EA AUASB to have regard to FRC's advice etc.
236F Appointment of members of the AUASB
236FA Terms and conditions of appointment of members of the AUASB
236G Resignation and termination of appointment
236H Acting appointments
236J Disclosure of interests
Subdivision C—Confidentiality
237 Confidentiality
Part 14—The Parliamentary Joint Committee on Corporations and Financial Services
241 Membership
242 Powers and proceedings
243 Duties
Part 15—Miscellaneous
243A Prosecutions for indictable offences against this Act
243B Offences committed partly in and partly