AUASB 2025-9 Amendments to AUASB Standards
Amendments to ASA 220Amendments to ASA 220
Start here
Get a plain-English read of Amendments to ASA 220
Turn the raw legal text into a practical explanation grounded in AUASB 2025-9 Amendments to AUASB Standards.
Amendments to ASA 220
- Existing paragraph A39 is amended to read as follows:
ASA 20028 requires that the auditor comply with relevant ethical requirements, including those pertaining to independence, relating to financial statement audit engagements. Relevant ethical requirements may vary depending on the nature and circumstances of the engagement. For example, certain requirements related to independence may be applicable only when performing audits of listedpublicly traded or public interest entities. ASA 600 includes additional requirements and guidance to those in this ASA regarding communications about relevant ethical requirements with component auditors.