Federal Register of Legislation - Australian Government

Primary content

ASA 300 Standards/Accounting & Auditing as amended, taking into account amendments up to Auditing Standard ASA 2020-1 Amendments to Australian Auditing Standards
These Auditing Standards establish requirements and provide application and other explanatory material to auditors regarding their responsibilities to plan an audit of a financial report.
Administered by: Treasury
Registered 14 Dec 2021
Start Date 14 Dec 2021
End Date 13 Dec 2022
Enabled by
Australian Securities and Investments Commission Act 2001
C2004A00819No. 51, 2001
Corporations Act 2001
C2004A00818No. 50, 2001