Closed for comment
Exposure drafts (EDs) of standards for assurance practitioners, as well as Consultation Papers (CPs) and Discussions Papers (DPs) for which the comment period has ended.
Select the consultation document you require below to find out more and to access related submissions.
Please contact us if you require previous closed consultation documents and submissions.
IAASB EDs and Consultation Papers
|ISA 540 (Revised)||Proposed International Standard on Auditing Accounting Estimates and Related Disclosures|
|IAASB seeks your input on Agreed-upon Procedures Engagements and Other Services|
|IAASB Seeks Input on the Growing Use of Data Analytics in the Audit|
|IAASB’s Work Plan for 2017-2018|
|Discussion Paper Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements|
|Invitation to Comment - Enhancing Audit Quality in the Public Interest: A Focus on Professional Scepticism, Quality Control, and Group Audits|
IESBA EDs and Consultation Papers
|Proposed Revision to the Code Pertaining to the Offering and Accepting of Inducements|
|Proposed Application Material Relating to Professional Scepticism and Professional Judgement|
|IESBA’s Strategy and Work Plan Beyond 2018|
Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2
|Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice|
|Proposed Revisions Pertaining to the Safeguards in the Code – Phase 2 and Related Conforming Amendments|
|Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client|
|Improving the Structure of the Code of Ethics for Professional Accountants - Phase 1|
|Proposed Revisions Pertaining to Safeguards in the Code - Phase 1|