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AUASB Due Process Framework

The Due Process Framework for Developing, Issuing and Maintaining AUASB Pronouncements and Other Publications (the Due Process Framework) sets out the principles for how AUASB Standards, guidance and other publications are created and updated. The Due Process Framework is designed to ensure that, consistent with the AUASB’s functions set out in the Australian Securities and Investments Commission Act 2001, and in line with the AUASB Strategy, AUASB pronouncements and publications are developed, issued and maintained with proper regard to the public interest, are principles-based, of a high quality, clearly stated and concise’ and meet the needs of stakeholders.

Any questions about the AUASB Due Process Framework should be sent via email to