This Auditing Standard on Review Engagements applies to a review of a financial report for a financial year for:

1. a company limited by guarantee in accordance with the Corporations Act 2001 (the Act); or
2. an entity required to report under the Australian Charities and Not-for-Profit Commission Act 2012 (Cth) (the ACNC Act); or
3. an entity required to report under other applicable legislation or regulation.