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Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (December 2024)
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Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 102 | 16 December 2024 | financial reporting periods commencing on or after 1 January 2025 |
| AUASB 2025-5 | 9 July 2025 | financial reporting periods commencing on or after 1 January 2025, except that any later effective dates and any transitional provisions in APES 110 (as defined in paragraph 5(d) of this Standard) apply |
| AUASB 2025-7 | 9 July 2025 | financial reporting periods commencing on or after 1 January 2025, except that any later effective dates and any transitional provisions in APES 110 (as defined in paragraph 5(d) of this Standard) apply |