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Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (December 2024)

In force
Administered by
  • Department of the Treasury

This item is authorised by the following titles:

Latest version
F2025C00761 C0118 July 2025

Details

Title ID
F2024L01719
Collection
Legislative instrument
Series
ASA 102
Type
Principal | Compilation
Compilation Register ID
F2025C00761
Registered
05 August 2025
Effective
18 July 2025

Sunsetting

Most legislative instruments will sunset 10 years after registration under Chapter 3, Part 4 of the Legislation Act 2003.

This title is exempt from sunsetting by:

Disallowance and tabling

All legislative instruments that are registered must be presented for scrutiny in each House of the Parliament and, unless an exemption applies, they may be disallowed by either House. When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.

This title is subject to disallowance under:

House of Representatives

  • Legislative Instrument
    04 February 2025
  • Explanatory Statement
    04 February 2025

Senate

  • Legislative Instrument
    04 February 2025
  • Explanatory Statement
    04 February 2025