Treasury Laws Amendment (Financial Reporting System Reform) Act 2026 (61 of 2026)
Schedule 1 Financial reporting system reform
Part 3 Consequential amendments
Australian Charities and Not-for-profits Commission Act 2012
23 Section 300-5 (definition of auditing standard)
Repeal the definition, substitute:
auditing standard , in relation to an audit or review, means any standard issued by External Reporting Australia that applies to the audit or review, as in force from time to time.
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