Operative Date

Aus 0.2

This Standard on Assurance Engagements is operative for service auditors’ assurance reports covering periods commencing on or after 15 December 2022.


Where the standard is early adopted, the assurance practitioner indicates in the assurance report that they have conducted the assurance engagement in accordance with ASAE 3402 Assurance Reports on Controls at a Service Organisation (May 2017).