Australian Government
Auditing and Assurance Standards Board
Monday, July 22, 2024
The AUASB today released a Bulletin providing guidance on the audit implications of the new Consolidated Entity Disclosure Statement (CEDS). The CEDS is required to be included in annual financial reports of public companies prepared under Chapter 2M of the Corporations Act 2001 from financial years commencing 1 July 2023 (i.e. years ending 30 June 2024).
For more information see AUASB Bulletin Audit Implications of the Consolidated Entity Disclosure Statement.