This Policy was adopted by the ASI Board on 6 March 2020 and updated on 23 March with implementation guidance on the last two pages.

ASI recognises that the COVID-19 (coronavirus) situation is evolving rapidly. ASI places a high priority on health and safety through the ASI Performance Standard, and likewise aims to ensure that our employees, contractors and stakeholders work and meet safely. As of early March 2020, we are not yet aware of major impact on the scheduling, execution and completion of ASI Audits, however this may soon change.

This interim policy, adopted by the ASI Board, clarifies the reasonable accommodations that can be made to audit plans in consideration of the current COVID-19 situation.

The policy is applicable to ASI Members and ASI Accredited Auditing Firms and is overseen by the ASI Secretariat.