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Updated compliance standard seeks to provide clarity


The Auditing and Assurance Standards Board has updated its compliance engagements' explanatory standard, seeking to give assurance practitioners more clarity moving forward.

By Lara Bullock 8 minute read

Earlier this week, the Auditing and Assurance Standards Board (AUASB) issued a revised standard on assurance engagements, ASAE 3100 Compliance Engagements, to replace ASAE 3100 which was issued in 2008.

The standard sets out mandatory requirements and related application and other guidance for assurance practitioners to apply, in conjunction with the requirements in ASAE 3000, when accepting, planning, performing and reporting on compliance engagements.

The updated version of the standard seeks to give assurance practitioners clearer objectives, more detailed requirements and further application material for planning, performing and reporting on assurance engagements on compliance.


The revised standard will apply to assurance engagements commencing on or after 1 January 2018, with early adoption permitted prior to this date.

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Lara Bullock


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