---
title: "ASA 265 - Communicating Deficiencies in Internal Control to Those Charged with Governance and Management - October 2009"
slug: "asa-265-communicating-deficiencies-in-internal-control-to-those-charged-with-governance-and-manageme"
jurisdiction_code: "commonwealth"
collection: "legislative_instrument"
status: "in force"
canonical_url: "https://zoelaw.ai/legislation/asa-265-communicating-deficiencies-in-internal-control-to-those-charged-with-governance-and-manageme"
date_modified: "2026-04-02"
source_text_available: false
---

# ASA 265 - Communicating Deficiencies in Internal Control to Those Charged with Governance and Management - October 2009

Zoe has a public metadata record for this legal instrument, but accepted source text is not available in the agent mirror yet.

Canonical page: https://zoelaw.ai/legislation/asa-265-communicating-deficiencies-in-internal-control-to-those-charged-with-governance-and-manageme