What's changing?

ASX Clear (Futures) Rules Procedure 4.14(a) contains the pro forma annual audit certificate which is required from all non-bank ASX Clear (Futures) participants. The Form 1 pro forma refers to the Australian Auditing Standard AUS810 “Special Purpose Reports on the Effectiveness of Control Procedures” has been replaced with ASAE 3150 “Assurance Engagements on Controls” which is effective for periods commencing 1 January 2016.

The amendment removes any reference to a specific standard and replaces it with a general reference to the “Australian Auditing Standards”.  A marked-up version of the amendment is provided in the link.

What do I need to do by when?

ASX Clear (Futures) participants must use the amended Form 1 going forward.

Effective date

These changes become effective from 09 May 2017.

Need more information?

N/A

Issued by

Fiona Hooymans, General Manager, Participants Compliance

Contact information

Ian Chensen

1800 636 850
CRAteam@asx.com.au

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