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Coronavirus (COVID-19) Guidance

AASB-AUASB Joint FAQ Publications

The AASB-AUASB published the following FAQs on:

1) The Impact of Coronavirus on Financial Reporting and the Auditor’s Considerations; and
2) The Impact of COVID-19 on Going Concern and Related Assessments

To view more guidance for those involved in the preparation of the financial report please click here for AASB website.

Additional COVID-19 FAQs for Auditors

Click here to access additional COVID-19 FAQ's for Auditors.



Other International Guidance:

Title Issued By
COVID-19: Ethics and Independence Considerations IESBA
COVID-19 Bulletin March 2020 Financial Reporting Council (UK)
Implications of the COVID-19 Outbreak on Audits and Auditors Independent Regulatory Board for Auditors (South Africa)
Impact of Coronavirus Outbreak on Audits and Auditors (February 2020) Hong Kong Institute of Certified Public Accountants
COVID-19 Resources from IFAC's Network IFAC