Document ID: chunk:federal_register_of_legislation:F2022C01203:reg:11:p1
Version: federal_register_of_legislation:F2022C01203
Segment Type: reg
Provision Reference: reg 11 (pt 1/7)
Character Range: 6228–10359

11                           Issue date added                                                   ASA 2013‑1[17]
Footnote 3                   Reference added                                                    ASA 2013‑1[18]
Footnote 5                   Consequential editorial change                                     ASA 2013‑1[19]
Footnote 6                   Editorial correction                                               ASA2013‑1[20]
Sub‑heading (above A1)       Consequential editorial change                                     ASA 2013‑1[21]
A1                           Consequential editorial change and editorial correction            ASA 2013‑1[22]
Footnote 7                   Reference deleted and editorial correction                         ASA 2013‑1[23]
Sub‑heading (above A2)       Consequential editorial change                                     ASA 2013‑1[24]
A2                           Consequential editorial change                                     ASA 2013‑1[25]
Footnote 8                   Reference added                                                    ASA 2013‑1[26]
A3                           Consequential editorial change                                     ASA 2013‑1[27]
Appendix 1                   New introductory paragraph                                         ASA 2013‑1[28]
Appendix 1                   Consequential editorial changes through the example review report  ASA 2013‑1[29‑36]
Footnotes 11 and 12          Renumbered                                                         ASA 2013‑1[37]
Appendix 1                   Amended                                                            ASA 2013‑3 [19]
11 and                       Deleted                                                            ASA 2021-5 [33]
Footnote 4
12 and                       Amended                                                            ASA 2022-2 [20-21]
Footnote 5

AUTHORITY STATEMENT

 Auditing Standard on Review Engagements 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 (as amended to 13 December 2022) is set out in paragraphs 1 to A3 and Appendix 1.

 This Auditing Standard on Review Engagements is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied.

Conformity with International Standards on Review Engagements

This Auditing Standard on Review Engagements has been made for Australian legislative purposes and there is no equivalent International Standard on Review Engagements (ISRE) issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).

Auditing Standard on Review Engagements ASRE 2415

The Auditing and Assurance Standards Board (AUASB) made Auditing Standard on Review Engagements 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, pursuant to section 227B of the Australian Securities and Investments Commission Act 2001 and section 336 of the Corporations Act 2001, on 30 June 2010.

This compiled version of ASRE 2415 incorporates subsequent amendments contained in other Auditing Standards made by the AUASB up to and including 13 December 2022 (see Compilation Details).

Auditing Standard on Review Engagements 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

Application

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

(a)                a company limited by guarantee in accordance with the Corporations Act 2001 (the Act); or

(b)                an entity required to report under the Australian Charities and Not‑for‑Profit Commission Act 2012 (Cth) (the ACNC Act); or

(c)                an entity required to report under other