AASB2026-4

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Terms of use

These terms cover the free pages, the free check, the paid kit and the change watch. Read them before you rely on an answer.

Accuracy

The pages state each requirement in our own words, read from the official text and cited to the paragraph so you can check it. They are not the instrument and they are not legal advice. The official text wins over anything on this site. Check the current text before you rely on an answer, and take advice from a qualified person for your circumstances.

Trademarks and copyright

The instrument is published by the Australian Accounting Standards Board and the Commonwealth of Australia. This site does not reproduce it. Standard names, defined terms and paragraph references are used for identification and citation only. Not affiliated with, endorsed by or approved by the Australian Accounting Standards Board, the Australian Government, the International Accounting Standards Board or any other body.

What the paid kit is

The kit is a workpaper built from the same record as the free pages. It is a reading aid. It does not certify compliance, does not audit an entity and does not replace the instrument, your auditor or your professional advice.

Australian Consumer Law

Nothing in these terms excludes, restricts or modifies any guarantee, condition, warranty, right or remedy you have under the Australian Consumer Law that cannot lawfully be excluded. Where a guarantee applies and the failure is not a major failure, our liability is limited to resupplying the service or paying the cost of resupplying it. Where the failure is a major failure, you may choose a refund or replacement, and you may also claim compensation for reasonably foreseeable loss.

Governing law

These terms are governed by the laws of Queensland, Australia, and the courts of Queensland have non-exclusive jurisdiction.

Payments and cancellation

Payments are processed by Stripe in US dollars. The kit is a one off purchase. The change watch is a monthly subscription and can be cancelled at any time through Stripe; cancellation stops the next charge and the watch continues to the end of the paid month.

Contact

support@theartofservice.com

Last updated: 2026-10-20.

Read from the real rules, not invented.

The rules this is built from

Every answer points to the official paragraph behind it, so you can check any line yourself. The register is written from the instrument and the seven standards it amends.

Read from the real rules 28 register entries behind it 7 amended standards cross-checked Check any line yourself

AASB 107 Statement of Cash Flows in the compliance library