CTHIn ForceLegislation
Auditing Standard ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors)
Operative DateOperative Date
Start here
Get a plain-English read of Operative Date
Turn the raw legal text into a practical explanation grounded in Auditing Standard ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors).
Operative Date
Aus 0.3 This Auditing Standard is operative for financial reporting periods commencing on or after 15 December 2023. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation Details.]