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Regulation Impact Statements

In accordance with the Government’s best practice regulation requirements, the AUASB is required to undertake a preliminary regulation impact assessment for all new business regulation or changes to existing regulation that it proposes to make.  Where the impact of new or amended business regulation on business, individuals or the economy is assessed as higher than nil or low, the AUASB is required to consult with the Government to determine whether further analysis is required.  In some instances a regulation impact statement may be required.

Title Issue Date
Regulation Impact Statement
Redrafting Australian Auditing Standards in “Clarity” Format
Oct 2009     
Regulation Impact Statement
Standard on Assurance Engagements ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information
Jul 2007
Regulation Impact Statement
Regulation Impact Statement
Apr 2006