SAE 3100 (Revised)

Compliance Engagements

Establishes mandatory requirements and provides explanatory guidance for assurance practitioners undertaking assurance engagements to report on an entity’s compliance with requirements established in legislation or regulations, agreements, contracts or similar, or which are internally-imposed by the entity.

  • SAE 3100 (Revised) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Mar 2017

    Date compiled: 23 Jun 2020

Amendments

  • Annual Improvements and Conforming and Consequential Amendments to Domestic Assurance Standards – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: May 2022

New version not yet mandatory

  • SAE 3100 (Revised) – Engagements beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Mar 2017

    Date compiled: 15 May 2022

Previous version

  • SAE 3100 (Revised) – Engagements beginning on or after 1 Jan 2018

    Date of issue: Mar 2017