Thursday, December 21, 2023
The AUASB has recently updated the Digital Standards Portal (“the portal”) to reflect the suite of AUASB Standards effective for the financial year ending 31 December 2023. The AUASB has recorded a short video to help users to navigate around the portal. Click here to watch the video now.
The AUASB has also uploaded a series of AUASB Standards that have been revised as a result of amendments arising from ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors). As these standards are operative for financial reporting periods commencing on or after 15 December 2023, they are shown under “Future Periods” tab on the portal. Click here to access them.