ASEB Circular No. 1/2026 – Revisions to ISA 240 (Fraud) and ISA 570 (Going Concern)
ASEB Circular No. 2/2026 – Audit Report Format for the Audit of Associations of Persons (AOPs)
ASEB Circular No. 3/2026 – Request for Comments on Draft Format of Independent Auditor’s Report of Mutual Funds
ASEB Circular No. 4/2026 – Request for Comments on Draft Legal Confirmation Format
ASEB Circular No. 5/2026 – Request for Comments on Draft Guidance on Professional Valuer Reports for Fair Valuation in Financial Reporting