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Auditing Standard ASA 2025-2 Amendments to Australian Auditing Standards
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Operative Date
- The amendments made by this Standard are operative as follows:
- Amendments to ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements (Issued March 2021 and amended to April 2022) (ASQM 1) apply from 1 January 2025; and
- Amendments to the following standards apply for periods beginning on or after 1 January 2025:
- ASQM 2 Engagement Quality Reviews (Issued March 2021 and amended to April 2022) (ASQM 2); and
(ii) ASA 720 The Auditor's Responsibilities Relating to Other Information (Issued December 2015 and amended to April 2022).