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ASA 705 - Modifications to the Opinion in the Independent Auditor's Report - December 2015
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Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 705 [A] | 1 December 2015 | Financial reporting periods ending on or after 15 December 2016 |
| ASA 2020-2 [B] | 30 June 2020 | Financial reporting periods ending on or after 15 July 2020 |
| ASA 2023-1 [C] | 15 March 2023 | Financial reporting periods commencing on or after 1 January 2023 |
| ASA 2022-1 [D] | 27 April 2022 | Financial reporting periods commencing on or after 15 December 2023 |
Legislation History
| Standard | Registration Number | Registration Date | Commencement Date |
|---|---|---|---|
| ASA 705 | F2015L02017 | 15 December 2015 | 16 December 2015 |
| ASA 2020‑2 | F2020L00885 | 7 July 2020 | 8 July 2020 |
| ASA 2023-1 | F2023L00295 | 21 March 2023 | 22 March 2023 |
| ASA 2022-1 | F2022L00712 | 19 May 2022 | 14 December 2023 |