Key points
The framework guides PAs and accounting entities in identifying, evaluating and responding to threats during audit and assurance work. ACRA provides dated versions and transition notes. The 2025 revision includes tax-planning provisions effective from 1 July 2025, with specified transitional treatment. Match the version and effective provisions to the engagement rather than applying the latest publication date indiscriminately to earlier work.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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