Auditing and Assurance Standards Board

Latest News

Minor amendments to ASSA 5000 General Requirements for Sustainability Assurance Engagements

The AUASB decided in May 2025 to amend ASSA 5000 to address practical Implementation matters.

The AUASB will consider adopting any revised APES 110 that includes the new Part 5 from the APESB’s
effective date.

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AUASB virtual board meeting 161 to be held on 11 June 2025

The Public Agenda and Papers are now available for AUASB virtual Meeting 161 to be held on Wednesday 11 June 2025.

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 10 June 2025, by emailing [email protected], detailing:

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Going Concern Standard Approved

The AUASB approved the adoption of international standard ISA 570, Going Concern in Australia at the May 2025 AUASB meeting.  ASA 570 applies for financial reporting periods commencing on or after 15 December 2026. 

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Feedback Invited: Proposed minor amendments to standards on the use of external experts

The AUASB seeks comments on proposed minor amendments to assurance standards on the use of external experts. Comments close on 7 July 2025.

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AUASB Board Meeting 160 highlights are now available

Highlights for AUASB Board Meeting 160 on 14 May 2025 now available, Click here to view.

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AUASB virtual board meeting 160 to be held on 14 May 2025

The Agenda and Papers are now available for AUASB virtual Meeting 160 to be held on Wednesday 14 May 2025.

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