Technical Updates • 2023-02-13
Newsletter No. 04. February 2023 - ISA 600 (Revised)
In this Issue
The IAASB published a revised standard on ISA 600 Audits of Group Financial Statements (Including the Work of Component Auditors). This introduces significant changes to the audit of groups for periods commencing on or after 15 December 2023 (with early adoption permitted).
Download the full publication below and the Annexes Memo here: