Exposure drafts (EDs) are early versions of standards for assurance practitioners, which are issued for comment before the standard is finalised. Also listed here from time to time are Consultation Papers (CPs) and Discussion Papers (DPs) also open for comment.
Assurance Standards open for consultation
Consultation documents

Title | Comments Due |
---|---|
Proposed revisions to the definitions of listed entity and public interest entity in PES 1 |
15 August 2022 |
Assurance Over Financial Information Prepared in Connection with a Capital Raising |
23 September 2022 |
Consultation Page | Title | Comments Due |
---|---|---|
There are no current consultations |
|
Title | Comments Due |
---|---|
Looking Beyond 2023! IESBA Calls for Stakeholder Input on Future Strategy |
8 July 2022 (directly to IESBA) |