Competition and Consumer (Consumer Data Right) Amendment Rules (No. 3) 2020
79Subclause 2.1(1) of Schedule 1 (definition of assurance report)
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79 Subclause 2.1(1) of Schedule 1 (definition of assurance report)
assurance report means a report that:
(a) is made in accordance with:
(i) ASAE 3150; or
(ii) an approved standard, report or framework; and
Note: See the CDR Accreditation Guidelines, which could in 2020 be downloaded from the Commission’s website (https://wwwaccc.gov.au).
ASAE 3150 could in 2020 be downloaded from the Auditing and Assurance Standards Board’s website (https://www.auasb.gov.au/admin/file/content102/c3/Jan15_ASAE_3150_Assurance_Engagements_on_Controls.pdf).
(b) does not include the information that must be provided in an attestation statement.