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21 Jul. 2020

AUASB issues Conforming Amendments to the Australian Auditing and Assurance Standards resulting from the revised Code of Ethics

The AUASB has issued conforming amendments to the Australian Auditing Standards resulting from the revised APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) which became effective from 1 January 2020.

The conforming amendments align the wording of various auditing and assurance standards with the revised Code. They are effective for financial reporting periods beginning on or after July 15, 2020.

The AUASB Technical Group are now in the process of compiling the revised auditing and assurance standards to reflect these amendments. All standards impacted will be updated and republished on the AUASB website by the end of July 2020.

Feedback and queries on this topic are welcome and should be directed to enquiries@auasb.gov.au or by telephone +61 3 8080 7400.