New Guidance Statement
Friday, February 6, 2026
On 3 February 2026, the AUASB issued a revised guidance statement GS 011 Providing Access to Audit Working Papers.
The revised guidance statement:
- Includes guidance relating to the audit and review of information in a sustainability report in accordance with the Corporations Act 2001;
- Includes revised guidance for group audits under ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors); and
- Continues to reflect a willingness by practitioners to co-operate in providing access to their audit working papers to another party in certain circumstances.
