SAE 3450

Assurance Over Financial Information Prepared in Connection with a Capital Raising

Investors need confidence in financial reporting prepared in connection with capital raising to enable effective decision making.

This standard covers the responsibilities of practitioners when performing an assurance engagement over financial information prepared in connection with an offering.


Applicable for periods as indicated. Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. 

  • SAE 3450 – Engagements beginning on or after 15 Dec 2023

    Date of issue: Dec 2022