Federal Register of Legislation - Australian Government

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ASA 300 Standards/Accounting & Auditing as made
Auditing Standard ASA 300 establishes mandatory requirements and provides explanatory guidance on the considerations and activities applicable to planning an audit of a financial report.
Administered by: Treasury
General Comments: This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006.
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 12 May 2006
Tabling HistoryDate
Tabled HR22-May-2006
Tabled Senate13-Jun-2006
Date of repeal 26 Nov 2020
Repealed by AUASB Repeal of Superseded Auditing Standards 2020
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Legislative Instrument
F2006L01371 : Authoritative PDF Document : 0.5MB Primary Document Icon F2006L01371 : ZIP Document : 32KB
21 pages

Explanatory Statement
F2006L01371ES : PDF Document : 0.2MB Primary Document Icon F2006L01371ES : ZIP Document : 16KB
5 pages