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Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued December 2019)
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Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 102 | 4 December 2019 | Financial reporting periods ending on or after 31 December 2019[*] |
| ASA 2021-1 | 10 March 2021 | Financial reporting periods commencing on or after 15 December 2022 |
| ASA 2023-1 | 15 March 2023 | Financial reporting periods commencing on or after 1 January 2023 |