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 for the current and previous year.
Select the consultation document you require below to find out more and to access related submissions.
IAASB EDs and Consultation Papers
|ISA 540 (Revised)||Proposed International Standard on Auditing Accounting Estimates and Related Disclosures|
IESBA EDs and Consultation Papers
|IESBA Consultation Paper||Professional Scepticism – Meeting Public Expectations|
|IESBA Consultation Paper||Proposed Strategy and Work Plan, 2019-2023|
|IESBA Fees Questionnaire|
|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|