Open for comment

Comment letters should be lodged with the AUASB via the 'Submit comments to AUASB' button. A PDF and Word document must be lodged; only PDF document will subsequently appear on this website, unless comments are marked as confidential. AUASB requires a Word document for internal use only.


Title Issue Date Comment Close Date

AUASB Consultation Paper - Assurance over Climate and Other Sustainability Information

20 March 2024 (Revised 4 April 2024)

3 May 2024

Consultation Paper: Exposure of the IAASB’s Proposed ISA 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements; and Proposed Conforming and Consequential Amendments to Other ISAs

21 February 2024

21 May 2024

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