Australian Government

Federal Register of Legislation

Scheduled Maintenance - Saturday 5 September 2026 from 8:30pm AEST

Maintenance is scheduled between 8:30pm - 11 pm AEST, Saturday 5 September 2026 and the site may be unavailable or slow during this time.

Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued March 2018)

No longer in force

Administered by

Department of the Treasury

This item is authorised by the following titles:

Latest version

F2018L00434

28 March 2018 - 25 November 2020

Table of contents

Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued March 2018) - [Legislative Instrument]