Auditing Standards & Ethics Board Circular 2025 – Auditing Standards & Ethics Board
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Circular 2025

ASEB Circular 01 – Request for comments on revised ATR 17 & ATR 18

ASEB Circular 02 – Invitation for Comments on ISSA 5000 & IESSA

ASEB Circular 03 – eIS (e-International Standards) Platform

ASEB Circular 04 – Important Communication Regarding the Implementation of ISQM 1

ASEB Circular 05 – Use of Technology/ E-Platform for Bank Confirmations for Audit Purposes

ASEB Circular 06 – List of ISQM 1 Service Providers

ASEB Circular 07 – ISQM 1 implementation date for SMCs

ASEB Circular 08 – Invitation to Comment: Addition of Other Matters paragraph in the ‘Report on Review of Interim Financial Statements

ASEB Circular 09 – Revised ATR 17 and ATR 18

ASEB Circular 10 – Request for Comments – Requirement to maintain Register of Non- Assurance Services for PICs audit clients

ASEB Circular 11 – Other Matter paragraph in the Review Report

ASEB Circular 12 – Withdrawal of Directive 4.23

ASEB Circular 13 – Audit Quality Through Robust Implementation of ISQM 1 – Key Considerations For Firms Auditing Public Interest Companies

ASEB Circular 14 – IAASB Resource Material on ISSA 5000

ASEB Circular 15 – Adoption of Sustainability Assurance and Ethics Standards

ASEB Circular 16 – ATR 21 – Maintenance of Register of Non-Assurance Services to Public Interest Companies

Appendix – Template Register of Non-assurance services to PICs

ASEB Circular 17 – Compliance with SOE Act 2023

ASEB Circular 18 – Time Estimation and Documentation

ASEB Circular 19 – Draft Format of Independent Auditor’s Limited Assurance Report on Sustainability Information

ASEB Circular 20 – Mandating public disclosure of ‘Audit Quality Indicators (AQIs)’ by Audit Firms for audits of Public Interest Companies (PICs)