I, Claire LaBouchardiere, delegate of the Australian Securities and Investments Commission, make the following legislative instrument.Date 23 September 2026Claire LaBouchardiereContentsPart 1—Preliminary 31 Name of legislative instrument....................................32 Commencement...............................................33 Authority....................................................34 Simplified outline of this instrument...............................35 Definitions...................................................3Part 2—Approval 46 2026 auditing competency standard................................4
This instrument commences on the later of:(a) the day after it is registered on the Federal Register of Legislation; and(b) 1 October 2026.Note: The register may be accessed at www.legislation.gov.au.
This instrument approves the auditing competency standard that an applicant for registration as an auditor must satisfy if they do not have the practical experience in auditing that is prescribed in the Corporations Regulations 2001.
In this instrument:2026 auditing competency standardmeans the Auditing Competency Standard for Registered Company Auditors dated October 2026 and issued by CPA Australia, Chartered Accountants Australia and New Zealand and the Institute of Public Accountants.Act means the Corporations Act 2001.