Operative Date

Aus 0.2

This Standard on Assurance Engagements is operative for reporting periods commencing on or after 1 January 2018. Early adoption of this ASAE is permitted only in conjunction with the early adoption of revised ASAE 3000.[*]


Where this standard is early adopted, the assurance practitioner indicates in the assurance report that they have conducted the assurance engagement in accordance with ASAE 3410 Assurance Reports on Greenhouse Gas Statements (May 2017).