Basis for Conclusions – Examination of a Financial Forecast or Projection Included in a Prospectus or Other Public Offering Document and Compilation of a Financial Forecast or Projection

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May 29, 2020

On May 29, 2020, the Auditing and Assurance Standards Board (AASB) released this document which summarizes the process the AASB followed to include a notice in AuG-6, "Examination of a Financial Forecast or Projection Included in a Prospectus or Other Public Offering Document", and AuG-16, "Compilation of a Financial Forecast or Projection", including the decision not to expose the notice for comment.

Review the Basis for Conclusions on the AASB's website.

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