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Compliance Engagement Requirements Set to be Clearer

Australian assurance practitioners will now have greater clarity when conducting compliance assurance engagements following the Auditing and Assurance Standards Board’s (AUASB) issuance of revised ASAE 3100.

In undertaking this project, the AUASB collaborated with the New Zealand Auditing and Assurance Standards Board, and consulted extensively, drawing on the expertise of both Australian and New Zealand assurance practitioners.

The revised standard aims to assist assurance practitioners in conducting compliance engagements by providing:

  • clearer objectives
  • more detailed requirements 
  • further application material for planning, performing and reporting on assurance engagements on compliance.  

ASAE 3100 was initiated by the AUASB in 2008 to provide Australian assurance practitioners with requirements and guidance to be used in conjunction with those contained in ASAE 3000 Engagements Other than Audits or Reviews of Historical Financial Information.  

The revised standard is operative for assurance engagements commencing on or after 1 January 2018, with early adoption permitted prior to this date.

Further information about revised ASAE 3100 is available at