Section 337 — Corporations Act 2001 (Cth)

Interpretation of accounting, auditing and sustainability standards

In interpreting an accounting, auditing or sustainability standard, unless the contrary intention appears:

(a) expressions used in the standard have the same meanings as they have in this Chapter; and

(b) the provisions of Part 1.2 apply as if the standard’s provisions were provisions of this Chapter.

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.

Related sections

s 335 — Equity accounting
s 336 — Auditing standards
s 336A — Sustainability standards
s 338 — Evidence of text of accounting, auditing or sustainability standard
s 340 — Exemption orders—companies, registered schemes, registrable superannuation entities and disclosing entities
s 340A — Exemption orders—notified foreign passport funds

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