The audit determination handbook is a guide only and is not a substitute for the legislation under which audit tasks are required. The handbook should be read in conjunction with the
National Greenhouse and Energy Reporting Act 2007, the
National Greenhouse and Energy Reporting Regulations 2008, the
National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2017 (No.2), and
supporting legislation in the audit framework. Changes to the legislation may affect the information in this document.