CTHIn ForceLegislation
ASA 720 - The Auditor's Responsibilities Relating to Other Information - December 2015
Table of StandardsTable of Standards
Start here
Get a plain-English read of Table of Standards
Turn the raw legal text into a practical explanation grounded in ASA 720 - The Auditor's Responsibilities Relating to Other Information - December 2015.
Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 720 [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 2020-1 [C] | 3 March 2020 | Financial reporting periods commencing on or after 15 December 2021[*] |
| ASA 2021-1 [D] | 10 March 2021 | Financial reporting periods commencing on or after 15 December 2022 |
| ASA 2023-1 [E] | 15 March 2023 | Financial reporting periods commencing on or after 1 January 2023 |
| ASA 2022-1 [F] | 27 April 2022 | Financial reporting periods commencing on or after 15 December 2023 |
| ASA 2025-2 [G] | 28 January 2025 | from 1 January 2025 |
Legislation History
| Standard | Registration Number | Registration Date | Commencement Date |
|---|---|---|---|
| ASA 720 | F2015L02027 | 16 December 2015 | 17 December 2015 |
| ASA 2020-2 | F2020L00885 | 7 July 2020 | 8 July 2020 |
| ASA 2020-1 | F2020L00252 | 13 March 2020 | 14 December 2021 |
| ASA 2021-1 | F2021L00403 | 1 April 2021 | 14 December 2022 |
| ASA 2023-1 | F2023L00295 | 21 March 2023 | 22 March 2023 |
| ASA 2022-1 | F2022L00712 | 19 May 2022 | 14 December 2023 |
| ASA 2025-2 | F2025L00108 | 11 February 2025 | 12 February 2025 |