The December 2024 AUASB Newsletter is now available.

The December 2024 Newsletter is now available. This newsletter covers the AUASB’s final sustainability assurance phasing in model, developments on a sustainability assurance standard and other matters.

AUASB Board Meeting 155 highlights are now available

Highlights for AUASB Board Meeting 155 on 16 December 2024 now available, click here to view.

Updates to Auditor’s Responsibilities Statements

The AUASB has recently updated the Auditor’s Responsibilities Statements on the AUASB website to reflect the changes arising from ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) which will become effective for financial years ending 31 December 2024.

Revised ASAE 3500 Performance Engagements

The AUASB has released a revised Standard on Assurance Engagements ASAE 3500 Performance Engagements (ASAE 3500 (Revised)), to address the key findings from the AUASB’s Post Implementation Review of the Standard undertaken in 2023.

AUASB Office Closure

Our offices will be closed for the holiday period from cob Friday, 20 December 2024, and will re-open on Monday, 6 January 2025.

We wish you a happy and safe holiday period.

AUASB Board Meeting 154 highlights are now available

Highlights for AUASB Board Meeting 154 on 2 December 2024 now available, click here to view.

Open for Comment

Access Consultation Papers content on Open For Comment here.

Sustainability & Other Extended External Reporting (EER) Assurance

Access support materials pertaining to sustainability & other extended external reporting (EER) assurance here.

Audit Quality

Access support materials pertaining to audit quality here.

Technology

Access support materials pertaining to technology here.

Quality Management Standards

Access support materials pertaining to quality management standards here.

Not for Profit

Access support materials pertaining to not for profit here.