Operative Date

Aus 0.3

This Standard on Assurance Engagements is operative for engagements commencing on or after 1 January 2015.  Early adoption of this ASAE is permitted only in conjunction with the early adoption of revised ASAE 3000.[*]


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 3420 Assurance Engagements to Report on the Compilation of Pro Forma Historical Financial Information included in a Prospectus or other Document (June 2014).