CTHIn ForceLegislation
ASA 402 - Audit Considerations Relating to an Entity Using a Service Organisation - October 2009
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ASA 402 - Audit Considerations Relating to an Entity Using a Service Organisation - October 2009
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Turn the raw legal text into a practical explanation grounded in ASA 402 - Audit Considerations Relating to an Entity Using a Service Organisation - October 2009.
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 402 [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 2020‑1 [D] | 3 March 2020 | Financial reporting periods commencing on or after 15 December 2021[*] |
| ASA 2022-1 [E] | 27 April 2022 | Financial reporting periods commencing on or after 15 December 2023 |
Legislation History
| Standard | Registration Number | Registration Date | Commencement Date |
|---|---|---|---|
| ASA 402 | F2009L04082 | 12 November 2009 | 13 November 2009 |
| ASA 2011‑1 | F2011L01379 | 30 June 2011 | 1 July 2011 |
| ASA 2013-2 | F2013L01939 | 14 November 2013 | 15 November 2013 |
| ASA 2020-1 | F2020L00252 | 13 March 2020 | 14 December 2021 |
| ASA 2022-1 | F2022L00712 | 19 May 2022 | 14 December 2023 |