Skip to Content | Contact Us | About AUASB | Links

AUASB Guidance Statements

The AUASB Guidance Statements listed here have been superseded.  Should you require access to an AUASB Guidance Statement listed that has been superseded, please contact the AUASB on email: enquiries@auasb.gov.au or telephone: (03) 8080 7445.

All current AUASB Guidance Statements can be found in the Pronouncements section of this website.

No.                       Title Issue Date
GS 001 Concise Finance Reports
(replaced by GS 001 - May 2017)
Mar 2010
GS 001 Concise Financial Reports
(replaced by GS 001 - Mar 2010)
Dec 2008
GS 002 Special Considerations in the Audit of Risk Management Requirements for Registrable Superannuation Entities and Licensees
(replaced by GS 002 - Jan 2014)
Sep 2010
GS 003 Audit and Review Requirements for Australian Financial Services Licensees under the Corporations Act 2001
(replaced by GS 003 - Sep 2015) 
Oct 2007
GS 004 Audit Implications of Prudential Reporting Requirements for General Insurers
(replaced by GS 004 - May 2013) 
Oct 2007
GS 005 Using the Work of an Actuary
(replaced by GS 005 - Mar 2015)
Oct 2007
GS 006 Electronic Publication of the Auditor's Report
(replaced by GS 006 - Mar 2010) 
Dec 2007
GS 007 Audit Implications of the Use of Service Organisations for Investment Management Services
(replaced by GS 007 - Oct 2011) 
Mar 2008
GS 008 The Auditor's Report on a Remuneration Report Pursuant to Section 300A of the Corporations Act 2001
(replaced by GS 008 - Mar 2010) 
Jun 2008
GS 009 Auditing Self Managed Superannuation Funds
(replaced by GS 009 - Sep 2015)
Sep 2013
GS 009 Auditing Self Managed Superannuation Funds
(replaced by GS 009 - Sep 2013)
Aug 2011
GS 009 Auditing Self Managed Superannuation Funds
(replaced by GS 009 - Aug 2011)
Oct 2008
GS 017

Prudential Reporting Requirements for Auditors of a Life Company
(replaced by GS 017 - Dec 2014)

Jun 2010
GS 018 Franchising Code of Conduct – Auditor's Reports
(replaced by GS 018 - Jun 2015)
Oct 2010