ASA 600 - Special Considerations – Audits of a Group Financial Report (Including the Work of Component Auditors) - October 2009
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Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 600 [A] | 27 October 2009 | Financial reporting periods commencing on or after 1 January 2010 |
| ASA 2013‑2 [B] | 11 November 2013 | Financial reporting periods commencing on or after 1 January 2014 |
| ASA 2015‑1 [C] | 1 December 2015 | Financial reporting periods ending on or after 15 December 2016 |
| ASA 2020-2 [D] | 30 June 2020 | Financial reporting periods ending on or after 15 July 2020 |
| ASA 2020-1 [E] | 3 March 2020 | Financial reporting periods commencing on or after 15 December 2021[*] |
| ASA 2021-1 [F] | 10 March 2021 | Financial reporting periods commencing on or after 15 December 2022 |
| ASA 2023-1 [G] | 15 March 2023 | Financial reporting periods commencing on or after 1 January 2023 |
[A] Federal Register of Legislation – registration number F2009L04097, 18 November 2009
[B] Federal Register of Legislation – registration number F2013L01939, 14 November 2013
[C] Federal Register of Legislation – registration number F2015L02032, 16 December 2015
[D] Federal Register of Legislation – registration number F2020L00885, 7 July 2020
[E] Federal Register of Legislation – registration number F2020L00252, 13 March 2020
[F] Federal Register of Legislation – registration number F2021L00403, 1 April 2021
[G] Federal Register of Legislation – registration number F2023L00295, 21 March 2023