Standards On Review Engagements

Standards on Review Engagements establish requirements and provide application and other explanatory material on the responsibilities of an auditor, or assurance practitioner, when engaged to undertake a review engagement and on the form and content of the auditor’s, or assurance practitioner’s, review report.

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Financial Year 2023/24

Future Periods

By Reporting Period

#	TITLE	OPERATIVE DATE	SUPERSEDED VERSIONS
ASRE 2400	Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity	Commencing 15 December 2022
ASRE 2405	Review of Historical Information Other than a Financial Report	Commencing 1 October 2008
ASRE 2410	Review of a Financial Report Performed by the Independent Auditor of the Entity	Commencing 1 July 2020
ASRE 2415	Review of a Financial Report: Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation	Commencing 15 December 2021

#	TITLE	OPERATIVE DATE	SUPERSEDED VERSIONS
ASRE 2400	Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity	Commencing 15 December 2022
ASRE 2405	Review of Historical Information Other than a Financial Report	Commencing 1 October 2008
ASRE 2410	Review of a Financial Report Performed by the Independent Auditor of the Entity	Commencing 1 July 2020
ASRE 2415	Review of a Financial Report: Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation	Commencing 15 December 2021

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