Auditing Standard ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (October 2025)

In force

Administered by

This item is authorised by the following title:

Latest version

F2025L01262

22 October 2025

Details

Title ID

F2025L01262

Registered

22 October 2025

Effective

22 October 2025

Type

Principal

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

This title is exempt from sunsetting by:

When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.