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Auditing Standard 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
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Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASQM 1 [A] | 10 March 2021 | financial reporting periods commencing on or after 15 December 2022 |
| ASA 2022-1 [B] | 27 April 2022 | financial reporting periods commencing on or after 15 December 2023 |
| ASA 2025-2 [C] | 28 January 2025 | from 1 January 2025 |
Legislation History
| Standard | Registration Number | Registration Date | Commencement Date |
|---|---|---|---|
| ASQM 1 | F2021L00415 | 6 April 2021 | 7 April 2021 |
| ASA 2022-1 | F2022L00712 | 19 May 2022 | 14 December 2023 |
| ASA 2025-2 | F2025L00108 | 11 February 2025 | 12 February 2025 |