Subject to paragraph Aus 0.4, this ASSA is effective for assurance engagements on sustainability information reported:

1. For periods beginning on or after 1 January 2025; or
2. As at a specific date on or after 1 January 2025.

Earlier application of this ASSA is permitted, except where ASAE 3410 is required to be applied.

Note: For the avoidance of doubt, paragraph Aus 0.3(b) does not require this standard to apply to any engagements for periods beginning before 1 January 2025.

For assurance engagements on sustainability information in a sustainability report under Chapter 2M of the Act for a financial year commencing from 1 January 2025 to 30 June 2030, this ASSA applies as specified in Australian Sustainability Assurance Standard ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001.