RS-1 Statement of Review Engagement Standards

  • Review
  • Archived Standards

This standard describes the fundamental principles governing assurance providers’ professional responsibilities which shall be complied with whenever a review engagement is carried out.


Effective for reviews of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

  • RS-1 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011 Date compiled to: 1 Jul 2011