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Auditing Standard ASA 101 Preamble to AUASB Standards (January 2025)
Operative DateOperative Date
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Operative Date
- This Auditing Standard is operative:
- for audits and reviews of financial reports, audits and reviews of information in sustainability reports and other assurance engagements that relate to reporting periods - for reporting periods commencing on or after 1 January 2025;
- for other assurance or related services engagements commencing on or after 1 January 2025; and
- from 1 January 2025 for the purposes of ASQM 1.
Early adoption of this Auditing Standard is permitted.