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Auditing Standard ASA 2025-4 Amendments to Australian Auditing Standards
Commencement of the legislative instrumeCommencement of the legislative instrument
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Commencement of the legislative instrument
For legal purposes, each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
<table cellspacing="0" cellpadding="0" style="width:455.35pt; margin-left:5.35pt; border-collapse:collapse"><thead><tr style="height:15.25pt"><td colspan="3" style="width:444.65pt; border-top:1.5pt solid #000000; border-bottom:1pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p><span style="font-weight:bold">Commencement information</span></p></td></tr><tr style="height:15.25pt"><td style="width:154.05pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p><span style="font-weight:bold">Column 1</span></p></td><td style="width:138.9pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p><span style="font-weight:bold">Column 2</span></p></td><td style="width:130.3pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p><span style="font-weight:bold">Column 3</span></p></td></tr><tr style="height:15.25pt"><td style="width:154.05pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p><span style="font-weight:bold">Provisions</span></p></td><td style="width:138.9pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p><span style="font-weight:bold">Commencement</span></p></td><td style="width:130.3pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p><span style="font-weight:bold">Date/Details</span></p></td></tr></thead><tbody><tr style="height:27.5pt"><td style="width:154.05pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt"><p><span>The whole of this instrument</span></p></td><td style="width:138.9pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt"><p><span>14 December 2026.</span><span></span></p></td><td style="width:130.3pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt"><p><span>14 December 2026.</span><span></span></p></td></tr></tbody></table>
Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.