Australian Government
Auditing and Assurance Standards Board
Friday, August 1, 2025
The AUASB is proposing to withdraw GS 021 Engagements under the National Greenhouse and Energy Reporting Scheme, Carbon Pricing Mechanism and Related Schemes. GS 021 was issued in 2012 and is outdated due to legislative and other changes affecting reporting and assurance to the Clean Energy Regulator (CER). Updated guidance for applying the assurance requirements of a Ministerial Direction under the relevant legislation is available on the CER website. If you have any concerns with the withdrawal of GS 021 kindly contact us via [email protected] by 31 August 2025.