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AUASB 2025-7 Amendments to AUASB Standards
Amendments to ASA 102Amendments to ASA 102
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Amendments to ASA 102
- Existing paragraph 5(d) is amended to read as follows:
Relevant ethical requirements means ethical requirements that apply to the auditor, assurance practitioner, engagement quality reviewer and firm. In Australia, these include the applicable requirements of APES 110 Code of Ethics for Professional Accountants (including Independence Standards), issued by the Accounting Professional & Ethical Standards Board Limited (APESB) (November 2018 incorporating all amendments to JanuaryJuly 2025), the applicable provisions of the Corporations Act 2001 and other applicable law or regulation.