The objectives of the assurance practitioner are:

  1. [Deleted by the AUASB. Refer Aus 10.1(a).]
  2. [Deleted by the AUASB. Refer Aus 10.1(b).]


  1. To obtain reasonable or limited assurance, as appropriate, about whether the pro forma financial information has been compiled by the responsible party on the basis of the applicable criteria, thereby enabling the assurance practitioner to express a conclusion conveying that level of assurance; and
  2. To report in accordance with the assurance practitioner’s findings.