CPA Australia's comments on the Exposure Draft on proposed International Standard of Auditing 600 (revised and redrafted) The Audit of Group Financial Statements.

Overall, CPA Australia - together with consultation through the Asia-Pacific Financial Reporting Advisory Group (APFRAG) - is supportive of the proposals by the International Auditing and Assurance Standards Board (IAASB) in response to the more significant issues raised in the earlier version in March 2005.