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ASA 102

No. Title Issue Date Operative Date
ASA 102

Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements

31 Mar
2018 
31 Mar
2018 *
Explanatory Statement 31 Mar
2018 
31 Mar 
2018

* operative for engagements with reporting periods ending on or after 31 March 2018