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ASA 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2009
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Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 240 [A] | 27 October 2009 | Financial reporting periods commencing on or after 1 January 2010 |
| ASA 2011‑1 [B] | 27 June 2011 | Financial reporting periods commencing on or after 1 July 2011 |
| ASA 2013‑2 [C] | 11 November 2013 | Financial reporting periods commencing on or after 1 January 2014 |
| ASA 2015‑1 [D] | 1 December 2015 | Financial reporting periods ending on or after 15 December 2016 |
| ASA 2017-2 [E] | 30 May 2017 | Financial reporting periods commencing on or after 1 January 2018 |
| ASA 2018-1 [F] | 5 December 2018 | Financial reporting periods commencing on or after 15 December 2019, with early adoption permitted[*] |
| ASA 2020-2 [G] | 30 June 2020 | Financial reporting periods ending on or after 15 July 2020 |
| ASA 2020-1 [H] | 3 March 2020 | Financial reporting periods commencing on or after 15 December 2021[#] |
| ASA 2021-5 [I] | 5 November 2021 | Financial reporting periods commencing on or after 15 December 2021 |
| ASA 2022-1 [J] | 27 April 2022 | Financial reporting periods commencing on or after 15 December 2023 |
Legislation History
| Standard | Registration Number | Registration Date | Commencement Date |
|---|---|---|---|
| ASA 240 | F2009L04075 | 11 November 2009 | 12 November 2009 |
| ASA 2011‑1 | F2011L01379 | 30 June 2011 | 1 July 2011 |
| ASA 2013-2 | F2013L01939 | 11 November 2013 | 12 November 2013 |
| ASA 2015-1 | F2015L02032 | 16 December 2015 | 17 December 2015 |
| ASA 2017-2 |