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Auditing Standard ASA 101 Preamble to AUASB Standards
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Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 101 [A] | 7 September 2021 | Financial reporting periods commencing on or after 1 October 2021 |
| ASA 2021-5 [B] | 5 November 2021 | Financial reporting periods commencing on or after 15 December 2021 |
[A] Federal Register of Legislation – registration number F2021L01297, 20 September 2021
[B] Federal Register of Legislation – registration number F2021L01525, 8 November 2021