Abbreviations

Date

AAC Authorised Audit Company

AARF Australian Accounting Research Foundation

AASB Australian Accounting Standards Board

AFSL Australian Financial Services License

AISB Auditor Independence Supervisory Board

ASIC Australian Securities and Investments Commission

ASIC Act Australian Securities and Investments Commission Act 2001

ASX Australian Stock Exchange

AuASB Auditing and Assurance Standards Board

BSX Bendigo Stock Exchange

CALDB Companies Auditors and Liquidators Disciplinary Board

CAMAC Corporations and Markets Advisory Committee

CAP Company Announcements Platform

CASAC Companies and Securities Advisory Committee

CCAB Consultative Committee of Accounting Bodies

CLERP Corporate Law Economic Reform Program

CLERP Act 1999 Corporate Law Economic Reform Program Act 1999

Corporations Act Corporations Act 2001

CPAA CPA Australia

DPP Director of Public Prosecutions

DTI Department of Trade and Industry

ESB Ethics Standards Board

FASB Financial Accounting Standards Board

FRC Financial Reporting Council

FRRP Financial Reporting Review Panel

FSG Financial Services Guide

FSR Act Financial Services Reform Act 2001

IASB International Accounting Standards Board

ICAA The Institute of Chartered Accountants in Australia

IFAC International Federation of Accountants

JCPAA Joint Committee of Public Accounts and Audit

LRB Legislation Review Board

LSE London Stock Exchange

MINCO Ministerial Council for Corporations

NASD National Association of Securities Dealers

NIA National Institute of Accountants

NSX Stock Exchange of Newcastle

NYSE New York Stock Exchange

PCAOB Public Company Accounting Oversight Board

PDS Product Disclosure Statement

SCAG Standing Committee of Attorneys-General

SDIA Securities and Derivatives Industry Association

SEATS Stock Exchange Automated Trading System

SEC Securities and Exchange Commission

SIA Securities Institute of Australia

SME Small and Medium Enterprises

SoA Statement of Advice

"the law" Corporations Act 2001

US GAAP US Generally Accepted Accounting Principles