What this covers
The former Council’s standard-setting responsibilities developed under the 2007 framework. From 1 April 2023, consolidation placed the function within ACRA and reconstituted the body as the Accounting Standards Committee.
How to use this guidance
The remit covers companies, charities, co-operatives and societies. Consolidation preserved qualifying existing standards rather than automatically cancelling them. Identify the applicable issued standard and reporting period for compliance.
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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