AUASB Sustainability Assurance Sessions

The AUASB welcomes assurance practitioners to these Sustainability sessions.

As part of an ongoing program around Australia, the AUASB is holding the following sessions to cover key aspects of ASSA 5000 and how these to mandatory sustainability assurance engagements.

Consultation on proposed revised standard - Reviews of interim financial reports

Consultation Paper and Roundtables on Proposed Revised Standard – Reviews of Interim Financial Reports

AUASB virtual meeting 175 is to be held on Monday 1 June 2026

The Public Agenda and Papers are now available for AUASB meeting 175 to be held on Monday 1 June 2026.

Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Friday 29 May 2026, by emailing [email protected], detailing:

Revised GS 002 Audit Implications of Prudential Reporting Requirements for Registrable Superannuation Entities

The AUASB has revised GS 002 for changes in APRA prudential standards and other matters.

Corrections to guidance on franchisor solvency statements

The AUASB has re-issued GS 018 Franchising Code of Conduct – Auditor's Report to correct some errors in the illustrative auditor's report.

Roundtable on ISA 540 Accounting Estimates

The International Auditing and Assurance Standards Board (IAASB) is conducting a survey on ISA 540 Auditing Accounting Estimates and Related Disclosures as part of a post-implementation review of the standard.  The AUASB is holding a roundtable on 21 May 2026 to gather views from Australian stakeholders.

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