Document ID: chunk:federal_register_of_legislation:F2023C01128:front:0:p2
Version: federal_register_of_legislation:F2023C01128
Segment Type: other
Provision Reference: 
Character Range: 2990–6536

INTERNATIONAL STANDARDS ON AUDITING

Paragraphs

Application......................................................Aus 0.1-Aus 0.2

Operative Date............................................................Aus 0.3

Introduction

Scope of this Auditing Standard.................................................1-3

The Role of Communication...................................................4-7

Effective Date...............................................................8

Objectives..................................................................9

Definitions................................................................10

Requirements

Those Charged with Governance..............................................11-13

Matters to be Communicated................................................14-Aus 17.1

The Communication Process.................................................18-22

Documentation..............................................................23

Application and Other Explanatory Material

Those Charged with Governance..............................................A1-A8

Matters to Be Communicated...............................................A9-A36

The Communication Process...............................................A37-A53

Documentation............................................................A54

       Appendix 1: Specific Requirements in ASQM 1 and Other Australian Auditing Standards that Refer to Communications with Those Charged with Governance

     Appendix 2: Qualitative Aspects of Accounting Practices

COMPILATION DETAILS

Auditing Standard ASA 260 Communication With Those Charged With Governance  (as Amended)

This compilation takes into account amendments made up to and including 27 April 2022 and was prepared on 2 March 2023 by the Auditing and Assurance Standards Board (AUASB).

This compilation is not a separate Auditing Standard made by the AUASB.  Instead, it is a representation of ASA 260 (December 2015) as amended by other Auditing Standards which are listed in the Table below.

Table of Standards
Standard            Date made        Operative Date
ASA 260 [A]         1 December 2015  Financial reporting periods ending on or after 15 December 2015
ASA 2017-2 [B]      30 May 2017      Financial reporting periods commencing on or after 1 January 2018
ASA 2018-1 [C]      5 December 2018  Financial reporting periods commencing on or after 15 December 2019, with early adoption permitted[*]
ASA 2020-2 [D]      30 June 2020     Financial reporting periods ending on or after 15 July 2020
ASA 2020-1 [E]      3 March 2020     Financial reporting periods commencing on or after 15 December 2021[#]
ASA 2021-1 [F]      10 March 2021    Financial reporting periods commencing on or after 15 December 2022
ASA 2022-1     [G]  27 April 2022    Financial reporting periods commencing on or after 15 December 2023

Legislation History

Standard    Registration Number  Registration Date  Commencement Date

ASA 260     F2015L02036          16 December 2015   17 December 2015

ASA 2017‑2  F2017L01179          13 September 2017  14 September 2017

ASA 2018-1  F2019L00016          3 January 2019     4 January 2019

ASA 2020-2  F2020L00885          7 July 2020        8 July 2020

ASA 2020-1  F2020L00252          13 March 2020      14 December 2021

ASA 2021-1  F2021L00403          1 April 2021       14 December 2022

ASA 2022-1  F2022L00712          19 May 2022        14 December 2023

Table of Amendments
Paragraph affected       How affected  By … [paragraph]