Second year of reporting – the first financial year commencing:  For Group 1 entities – 1 July 2026 to 30 June 2027;  For Group 2 entities – 1 July 2027 to 30 June 2028;  For Group 3 entities – 1 July 2028 to 30 June …

Third year of reporting – the first financial year commencing; For Group 1 entities – 1 July 2027 to 30 June 2028; For Group 2 entities – 1 July 2028 to 30 June 2029; For Group 3 entities – 1 July 2029 to 30 June …

Fourth year of reporting – the first financial year commencing on or after: For Group 1 entities – 1 July 2028; For Group 2 entities – 1 July 2029; For Group 3 entities – 1 July …

Sustainability Report – A sustainability report required under section 292A of the Act (see section 9 of the Act).  …

Sustainability Standards – those standards made for the purposes of the Act pursuant to section 336A of the Act. …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …

Engagement quality review – An objective evaluation of the significant judgements made by the engagement team and the conclusions reached thereon, performed by the engagement quality reviewer and completed on or before the date of the engagement …

Engagement quality reviewer – A partner, other individual in the firm, or an external individual, appointed by the firm to perform the engagement quality …

[Deleted by the AUASB. Refer Aus 13.1 ] …

d. ‘Relevant ethical requirements’ means:  i. for sustainability assurance engagements, ‘relevant ethical requirements’ as defined in ASSA 5000 General Requirements for Sustainability Assurance Engagements (ASSA 5000); and  ii. for engagements other than …