Australian Government
Auditing and Assurance Standards Board
Standards on Review Engagements establish requirements and provide application and other explanatory material on the responsibilities of an auditor, or assurance practitioner, when engaged to undertake a review engagement and on the form and content of the auditor’s, or assurance practitioner’s, review report.
Previous versions of Standards on Review Engagements can be found in the Archive section of this website.
| No. | Title | Issue Date | Operative Date |
| ASRE 2400 | Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity | 28 Mar 2013 |
1 Jul 2013 |
| ASRE 2400 | Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity | 30 May 2017 | 1 Jan 2018 early adoption permitted |
| ASRE 2400 | Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity | 6 Sep 2022 |
15 Dec 2022 |
| ASRE 2405 | Review of Historical Financial Information Other than a Financial Report | 21 Aug 2008 |
1 Oct 2008 |
| ASRE 2405 | Review of Historical Financial Information Other than a Financial Report | 6 Sep 2022 |
15 Dec 2022 |
| ASRE 2410 | Review of a Financial Report Performed by the Independent Auditor of the Entity (Compiled) | 1 Jul 2013 |
1 Jan 2010 |
| ASRE 2410 | Review of a Financial Report Performed by the Independent Auditor of the Entity (July 2020) | 9 Jun 2020 |
1 Jul 2020 |
| ASRE 2410 | Review of a Financial Report Performed by the Independent Auditor of the Entity (Compiled) | 10 Mar 2021 |
15 Dec 2022 |
| ASRE 2415 | Review of a Financial Report: Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation (Compiled) | 1 Jul 2013 |
30 Jun 2010* |
| ASRE 2415 | Review of a Financial Report: Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation (Compiled) | 5 Nov 2021 | 15 Dec 2021 |
| ASRE 2415 | Review of a Financial Report: Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation (Compiled) | 10 Mar 2021 |
15 Dec 2022 |
*Financial reporting periods ending on or after 30 June 2010.