On 5 July 2007 all policy statements (including interim, draft, proof and summary policy statements) were replaced by regulatory guides.
The new regulatory guide number is the same as the previous policy statement number. For example Policy Statement 187 Auditor rotation (PS 187) is now Regulatory Guide 187 (RG 187).
Because these documents are referenced in other sources, a document may be referred to by its previous number (e.g. PS 187) or its new number (e.g. RG 187). Specific paragraphs in a document may also be referred to by their previous number (e.g. PS 187.1) or new number (e.g. RG 187.1).
List of previous ASIC policy statements