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Past version: effective from Oct 1 2007 - Dec 31 2008.
To view other versions open the versions tab on the right.

A list of changes made to this Module is provided below:

Module Reference Change Date Description of Changes
Whole Module July 2006 Module renamed as Module AU (Auditors and Accounting Standards). Text redrafted but substance of requirements left unchanged.
AU-A.1 10/2007 New Rule AU-A.1.3 introduced, categorising this Module as a Directive.
AU-1.2 10/2007 Rule AU-1.2.3 redrafted to clarify reporting obligation.
AU-1.5 10/2007 Paragraphs AU-1.5.4 and AU-1.5.6 updated to reflect CBB Law requirements on auditor independence.
October 07
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