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Auditing Standard ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report
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Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 250 [A] | 30 May 2017 | Financial reporting periods commencing on or after 1 January 2018 |
| ASA 2020-2 [B] | 30 June 2020 | Financial reporting periods ending on or after 15 July 2020 |
| ASA 2020-1 [C] | 3 March 2020 | Financial reporting periods commencing on or after 15 December 2021[*] |
| ASA 2021-1 [D] | 10 March 2021 | Financial reporting periods commencing on or after 15 December 2022 |
| ASA 2022-1 [E] | 27 April 2022 | Financial reporting periods commencing on or after 15 December 2023 |
Legislation History
| Standard | Registration Number | Registration Date | Commencement Date |
|---|---|---|---|
| ASA 250 | F2017L01172 | 13 September 2017 | 14 September 2017 |
| ASA 2020‑2 | F2020L00885 | 7 July 2020 | 8 July 2020 |
| ASA 2020-1 | F2020L00252 | 13 March 2020 | 14 December 2021 |
| ASA 2021-1 | F2021L00403 | 1 April 2021 | 14 December 2022 |
| ASA 2022-1 | F2022L00712 | 19 May 2022 | 14 December 2023 |