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ASQC 1 - Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements
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Turn the raw legal text into a practical explanation grounded in ASQC 1 - Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements.
| Standard | Date made | Operative Date |
|---|---|---|
| ASQC 1 [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 2017-2 [D] | 30 May 2017 | financial reporting periods commencing on or after 1 January 2018 |
| ASA 2020-2 [E] | 30 June 2020 | financial reporting periods ending on or after 15 July 2020 |
[A] Federal Register of Legislation – registration number F2009L04063, 12 November 2009
[B] Federal Register of Legislation – registration number F2011L01379, 30 June 2011
[C] Federal Register of Legislation – registration number F2013L01939, 14 November 2013
[D] Federal Register of Legislation – registration number F2017L01179, 13 September 2016
[E] Federal Register of Legislation – registration number F2020L00885, 7 July 2020