Document ID: chunk:federal_register_of_legislation:F2016L01169:body:0
Version: federal_register_of_legislation:F2016L01169
Segment Type: other
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Character Range: 0–1354

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.