Auditing and Assurance Standards Board

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AUASB in-person board meeting 166 to be held on 14 October 2025

AUASB in-person board meeting 166 to be held on Tuesday 14 October 2025. Public papers and Agenda to be posted closer to the date.

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 13 October 2025, by emailing [email protected], detailing:

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New Franchising Code

Auditors of franchisor solvency statements should refer to the new Franchising Code.  

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AUASB virtual board meeting 165 to be held on 10 September 2025

The Agenda and Papers are now available for AUASB virtual Meeting 165 to be held on Wednesday 10 September 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 9 September 2025, by emailing [email protected], detailing:

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Joint Research Report: Preparedness of ASX-listed entities for climate-related reporting and assurance requirements: Trends in Annual Report Disclosures in 2023 and 2024.

The AASB, AUASB and CA ANZ have published an independent research report on climate-related disclosures and assurance in the 2023 and 2024 annual reports of ASX-listed entities.

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Impact of AI on Auditors

On 14 July 2025, the AUASB issued considerations for auditors on using AI tools in audits, auditing information prepared by an entity using AI, and improving communications using AI

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AUASB board meeting 162 to be held on 9 July 2025

The Agenda and Papers are now available for AUASB virtual Meeting 162 to be held on Wednesday 9 July 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 8 July 2025, by emailing [email protected], detailing:

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