Operative Date

Aus 0.2

This ASAE is operative for assurance engagements commencing on or after 1 January 2018.  Early adoption of this ASAE is permitted prior to this date.[*]



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 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information (May 2017).