Thursday 29 April 2021


12:00 pm


1.5 CPD Hours

Session Topic

Fresh look at review-engagement standards

The ACNC legislation, various state laws covering associations, and the Corporations Act require reviews.  How do reviews differ from audits?  Which standard is to be applied to which reporting mandate?  Is the audit risk understood and review procedures appropriately applied?

This GAAPinar will review and discuss the requirements of the suite standards on review engagements – ASRE 2400 Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity, ASRE 2415 Review of a Financial Report: Company Limited by Guarantee or a Reporting Entity under the ACNC Act or Other Applicable Legislation or Regulation, and ASRE 2405 Review of Historical Financial Information Other than a Financial Report.

The session complements ASRE 2410 Implementing the revised auditing standard on a review of a financial report, which we addressed in the last series.

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This session is presented by:

Colin Parker

Principal | GAAP Consulting | Financial Reporting Expert

Colin, Principal of GAAP Consulting, is an expert in financial reporting, auditing and related governance issues, and was previously a member of the Australian Accounting Standards Board.

He has conducted many independent expert and consulting experts reports on professional negligence, and accounting and auditing standards. He is the team leader advisory and litigation services and adviser to GAAP Training and Reportfraud.