Validation of approval of auditing competency standard
(1) This section applies, for the purposes of the laws of the Commonwealth (including this Act), in relation to the approval dated 24 November 2004 under section 1280A of an auditing competency standard (whether or not the approval is in force when this section commences). (2) The Legislation Act 2003 has effect, and is taken always to have had effect, as if: (a) the approval had been lodged for registration immediately after the approval was given; and (b) the approval had been registered immediately after it was lodged for registration; and (c) any other requirement imposed by that Act in relation to the approval had been met. (3) However, this section does not affect rights or liabilities arising between parties to proceedings heard and finally determined by a court on or before the commencement of this section, to the extent that those rights or liabilities arose from, or were affected by, the approval. Definitions (4) In this section: lodge has the same meaning as in the Legislation Act 2003. register has the same meaning as in the Legislation Act 2003.
Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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