CTHIn ForceLegislation
Auditing Standard ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors)
Table of StandardsTable of Standards
Start here
Get a plain-English read of Table of Standards
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).
Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 600 | 13 May 2022 | Financial reporting periods commencing on or after 15 December 2023 |
| ASA 2024-1 | 16 December 2024 | Financial reporting periods commencing on or after 1 January 2025 |