Australian Regulations

Our regulations set out the standards of behaviour we expect and require from our members

In brief

  • Our regulations provide members with a framework to ensure ethical behaviour.
  • As members you’re expected to follow these regulations

The purpose of our Regulations

Our regulations are the nuts and bolts of what we expect and require from members. They’re based on instructions from the Board on how our By-Laws should be applied.

The core regulations apply to every member. In addition, depending on where you live and the type of work you do, there may be some specific regulations.

It’s important you have a working knowledge of all the regulations that apply to you and how they affect your day to day work.

Our current Regulations

There are currently nine Regulations approved by the Board.

Each one covers a different aspect of membership, conduct, expectations of members and how compliance is measured, monitored and responded to if it’s not met.

The CA ANZ Regulations are:

More information

Further information on our Regulations are outlined in our Members' Handbook

Read more

Updates to the Regulations

Unlike the By-Laws, the Board can change the Regulations without seeking member approval through voting.

The most recent changes were to CR 7 Continuing Professional Development. The changes require engagement partners conducting audits of public interest entities (PIEs) to make an assessment of their competencies in the areas of technical competence, professional skills and professional values, ethics and attitudes by 1 July 2019. The changes mirror those introduced in New Zealand in 2016 for auditors licensed under the New Zealand Auditor Regulation Act 2011.

The amendments incorporate the requirements of International Education Standard 8 Professional Competence for Engagement Partners Responsible for Audits of Financial Statements issued by the International Education Standards Board. Adoption of these standards is a requirement of CA ANZ's membership of the International Federation of Accountants.

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