Commonwealth legislation

ASIC Class Order [CO 14/784]

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

2/10 complexity

This instrument records ASIC’s approval of the “Auditing Competency Standard for Registered Company Auditors” as issued by CPA Australia and the Institute of Chartered Accountants in Australia on 24 November 2004, so that this version satisfies the Corporations Act’s competence requirement for registered company auditors and applicants. The approval takes legal effect when the instrument is registered on the Federal Register.

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Current sections

Direct links to the current provisions in ASIC Class Order [CO 14/784].

ASIC Class Order [CO 14/784]

Australian Securities and Investments Commission
Corporations Act 2001—Subsection 1280A(1)—Approval

Enabling provision

The Australian Securities and Investments Commission makes this instrument under subsection 1280A(1) of the Corporations Act 2001 (the Act).

Title

This instrument is ASIC Class Order [CO 14/784].

Commencement

This instrument commences on the date it is registered under the Legislative Instruments Act 2003.

Note: An instrument is registered when it is recorded on the Federal Register of Legislative Instruments (FRLI) in electronic form: see Legislative Instruments Act 2003, s 4 (definition of register). The FRLI may be accessed at http://www.frli.gov.au/.

Approval

The Auditing Competency Standard for Registered Company Auditors issued by CPA Australia and the Institute of Chartered Accountants in Australia as at 24 November 2004 is approved for the purposes of paragraph 1280(2)(b) of the Act.

Dated this 7th day of August 2014

Signed by Stephen Yen PSM
as a delegate of the Australian Securities and Investments Commission

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 ASIC Class Order [CO 14/784]