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Auditing Standard ASQM 2 Engagement Quality Reviews
Operative DateOperative Date
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Operative Date
Aus 0.2 This ASQM is effective for:
(a) Audits and reviews of a financial report for periods beginning on or after 15 December 2022;
(b) Audits and reviews over information in sustainability reports and other sustainability information for periods beginning on or after 1 January 2025; and
(c) Other assurance and related services engagements beginning on or after 15 December 2022. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation Details.]