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
|Audits of Group Financial Statements of the proposed ISA for LCE||18 April 2023|
|Proposed IAASB Strategy and Work Plan 2024-2027||11 April 2023|
There are currently no consultation papers or exposure drafts relating to IESBA.