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Auditing Standard ASA 101 Preamble to AUASB Standards (January 2025)
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Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 101 | 28 January 2025 | Reporting periods commencing on or after 1 January 2025 |
| AUASB 2025‑8 | 12 November 2025 | Financial reporting periods commencing on or after 1 July 2025 |
Legislation History
| Standard | Registration Number | Registration Date | Commencement Date |
|---|---|---|---|
| ASA 101 | F2025L00106 | 14 February 2025 | 15 February 2025 |
| AUASB 2025-8 | F2025L01471 | 1 December 2025 | 2 December 2025 |