Auditing and Assurance Standards Board

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Going Concern Standard Approved

The AUASB approved the adoption of international standard ISA 570, Going Concern in Australia at the May 2025 AUASB meeting.  ASA 570 applies for financial reporting periods commencing on or after 15 December 2026. 

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Feedback Invited: Proposed minor amendments to standards on the use of external experts

The AUASB seeks comments on proposed minor amendments to assurance standards on the use of external experts. Comments close on 7 July 2025.

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AUASB Board Meeting 160 highlights are now available

Highlights for AUASB Board Meeting 160 on 14 May 2025 now available, Click here to view.

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AUASB virtual board meeting 160 to be held on 14 May 2025

The Agenda and Papers are now available for AUASB virtual Meeting 160 to be held on Wednesday 14 May 2025.

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AUASB Research Report 13: USYD - Deakin- AUASB Sustainability assurance research workshop: Overviews of research projects to inform the AUASB’s work programme.

The AUASB has issued a Research Report summarising Sustainability assurance research undertaken by leading researchers in auditing and assurance.  The research findings were presented to the AUASB at a Sustainability Assurance Research Workshop held in February 2025.

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Proposed Amendments to ASSA 5000

The AUASB has released Exposure Draft ED 01/25 seeking public comment on proposed amendments to ASSA 5000 General Requirements for Sustainability Assurance Engagements to:

Comments on ED 01/25 close 1 May 2025. 

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