1AUASB Repeal of Superseded Auditing Standards 2020

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Commonwealth Coat of Arms of Australia

 

AUASB Repeal of Superseded Auditing Standards 2020

I, Professor Roger Simnett AO, Chair of the Auditing and Assurance Standards Boards, make the following legislative instrument.

Dated  11 November 2020

Professor Roger Simnett AO

Chair – AUASB

 

Contents

Part 1—Preliminary

1  Name 

2  Commencement

3  Authority 

4  Repeal of redundant instruments

Schedule 1—Repeal of redundant instruments

 

 

Part 1—Preliminary

1  Name

 This instrument is the AUASB Repeal of Superseded Auditing Standards 2020.

2  Commencement

 This instrument commences on the day after it is registered.

3  Authority

 This instrument is made pursuant to section 227B of the Australian Securities and Investments Commission Act 2001 and section 336 of the Corporations Act 2001.

4  Repeal of superseded instruments

1.    Each instrument that is specified in Column 1 of the table in Schedule 1 is repealed.
2.    Despite the repeal, each instrument in Column 1 continues to apply in relation to any period ending before the period in relation to which the corresponding instrument in Column 2 started to apply under subsection 336(3) of the Corporations Act 2001, as if the repeal had not occurred.

Schedule 1—Repeal of redundant instruments