Australian Government
Auditing and Assurance Standards Board
Auditing and Assurance Standards Board
The IAASB has launched two public consultation surveys – a joint survey with the IESBA to support its strategy for 2028-31 and a post-implementation review survey on ISA 540 (auditing accounting estimates). The AUASB will conduct roundtables to seek feedback from Australian stakeholders on these topics.
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The Public Agenda and Papers are now available for AUASB meeting 172 to be held on Wednesday 25 February 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 Tuesday 24 February 2026, by emailing [email protected], detailing:
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The AUASB has issued a revised guidance statement GS 011 Providing Access to Audit Working Papers. Auditors may consider GS 011 when establishing and agreeing the conditions under which an auditor voluntarily grants third parties and group auditor's access to their audit working papers.
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The AUASB today released Illustrative Corporations Act Sustainability Assurance Reports. These Illustrative Reports are intended to promote consistent reporting by auditors from 31 December 2025. Click here for more information.
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The AUASB has issued ASSA 2025-10 which requires the phasing in of assurance for Group 1, 2 and 3 entities to be applied for voluntary sustainability reports under the Corporations Act 2001. For more information click here.
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The Agenda and Papers are now available for AUASB virtual meeting 171 to be held on Tuesday 6 January 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 Monday 5 January 2026, by emailing [email protected], detailing:
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