This Auditing Standard is operative for:
- audits or reviews of financial reports, for financial reporting periods commencing on or after 1 October 2021; and
- other assurance or related services engagements commencing on or after 1 October 2021. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation Details.]
Early adoption of this Auditing Standard is permitted prior to this date.