Australian Government
Auditing and Assurance Standards Board
Auditing and Assurance Standards Board
The AUASB has released ED 03/25 Proposed Australian Standard on Sustainability Assurance ASSA 2025-11 Amendments to ASSA 5000 General Requirements for Sustainability Assurance Engagements. The exposure draft proposes adding four illustrative Corporations Act auditor’s reports to ASSA 5000. Comments are due 2 December 2025.
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The AUASB invites stakeholders to attend a virtual roundtable on its recent sustainability exposure drafts on proposed new illustrative Corporations Act auditor’s reports and proposed amendments to the phasing in of assurance under the Act.
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The AUASB has issued a revised auditing standard ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements. ASA 240 applies for financial reporting periods commencing on or after 15 December 2026.
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The AUASB has released ED 02/25 Amendments to ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001. The exposure draft covers two possible changes to the phasing in of assurance on sustainability reports under the Corporations Act. Comments are due by 24 November 2025.
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The Agenda and Papers are now available for AUASB virtual Meeting 167 to be held on Monday 27 October 2025.
Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Friday 24 October 2025, by emailing [email protected], detailing:
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AUASB in-person board meeting 166 to be held on Tuesday 14 October 2025. The Agenda and Public papers are now available.
Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Monday 13 October 2025, by emailing [email protected], detailing:
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