‹ AA-2.2.1 AA-3 Auditor Reports › AA-2.2.2 Past version: Effective from 31 Oct 2025 to 30 Jun 2007 To view other versions open the versions tab on the right Further Rules and Guidance on outsourcing will be contained in Module RM (Risk Management), to be issued later in 2006. ‹ AA-2.2.1 AA-3 Auditor Reports ›