Consultation Paper, Extended External Reporting Assurance

IAASB
Feb 28, 2019 | Exposure Drafts and Consultation Papers
85 Pages
English

Comments due by: Jun 21, 2019

The IAASB is consulting on its progress in developing draft guidance in the first phase of its EER Assurance project. Public input is requested by June 21, 2019.

EER encapsulates many different forms of reporting, including, but not limited to, integrated reporting, sustainability reporting and other reporting by entities about environmental, social and governance matters.

This Consultation Paper includes the first part of draft guidance for practitioners applying International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information, to EER assurance engagements. This Consultation Paper does not include an exposure draft of the anticipated full guidance as it is an interim consultation. Its purpose is to assist the IAASB to continue developing a complete non-authoritative guidance document that is due to be published in the second phase of the project as an exposure draft.

The IAASB particularly seeks input from those with practical experience in this evolving area of reporting, including practitioners and other experts involved in performing engagements, preparers of EER reports, investors and other users, standard setters and regulators.

Respondents are asked to submit their comments electronically (in both a PDF and Word file). We request that comment letters do not include tables as they are incompatible with the software used to help analyze respondents’ comments.

 

Copyright © 2019 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

1. The Australian Institute of Performance Sciences
May 28, 2019

2. Crowe Global
June 3, 2019

3. FEDERACIÓN ARGENTINA DE CONSEJOS PROFESIONALES DE CIENCIAS ECONÓMICAS  (Argentina)
June 10, 2019

4. Deakin University
June 11, 2019

5. FAR - the Institute for the Accountancy Profession in Sweden  (Sweden)
June 11, 2019

6. Wirtschaftsprüferkammer  (Germany)
June 12, 2019

7. Malaysian Institute of Accountants  (Malaysia)
June 16, 2019

8. Grant Thornton International Limited
June 17, 2019

9. FSR - danske revisorer  (Denmark)
June 18, 2019

10. ICAS  (United Kingdom)
June 18, 2019

11. ISCA  (Singapore)
June 18, 2019

12. Asociacion Interamericana de Contabilidad AIC
June 19, 2019

13. THE INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA)  (Ghana)
June 19, 2019

14. Chartered Professional Accountants of Canada (CPA Canada)  (Canada)
June 20, 2019

15. MAZARS
June 20, 2019

16. National Association of State Boards of Accountancy (NASBA)  (United States)
June 20, 2019

17. South African Institute of Chartered Accountants
June 20, 2019

18. The Institute of Internal Auditors
June 20, 2019

19. NZAuASB
June 20, 2019

20. Beth A. Schneider  (United States)
June 20, 2019

21. Chris Barnard  (Germany)
June 21, 2019

22. European Federation of Accountants and Auditors for SMEs
June 21, 2019

23. GRI (Global Reporting Initiative)
June 21, 2019

24. Training and Advisory Services  (Zimbabwe)
June 21, 2019

25. Sustainability Accounting Standards Board
June 21, 2019

26. KPMG IFRG Limited
June 21, 2019

27. Government Accountability Office  (United States)
June 21, 2019

28. CPA Australia
June 21, 2019

29. Institute of Certified Public Accountants of Uganda  (Uganda)
June 21, 2019

30. PricewaterhouseCoopers International Limited
June 21, 2019

31. Deloitte Touche Tohmatsu Limited
June 21, 2019

32. Hong Kong Institute of Certified Public Accountants  (Hong Kong (Special Administrative Region of China))
June 21, 2019

33. ICAEW  (United Kingdom)
June 21, 2019

34. Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants
June 21, 2019

35. ASSIREVI  (Italy)
June 21, 2019

36. BDO  (United Kingdom)
June 21, 2019

37. Conselho Federal de Contabilidade Brasil - Grupo de Trabalho Asseguração do Relato Integrado  (Brazil)
June 21, 2019

38. IFAC Professional Accountants in Business Committee
June 21, 2019

39. Accountancy Europe  (Belgium)
June 21, 2019

40. Royal NBA, the Netherlands Institute of Chartered Accountants  (Netherlands)
June 21, 2019

41. International Integrated Reporting Council
June 21, 2019

42. Australian Auditing and Assurance Standards Board
June 21, 2019

43. WICI (WORLD INTELLECTUAL CAPITAL/ASSETS INITIATIVE) GLOBAL NETWORK
June 21, 2019

44. Compagnie Nationale des Commissaires aux Comptes  (France)
June 22, 2019

45. Auditing Standards Board of the American Institute of Certified Public Accountants  (United States)
June 23, 2019

46. Independent Regulatory Board for Auditors
June 26, 2019

47. The Malaysian Institute of Certified Public Accountants (MICPA)  (Malaysia)
June 26, 2019

48. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW)  (Germany)
June 26, 2019

49. Ernst & Young Global Limited
June 28, 2019

50. The Japanese Institute of Certified Public Accountants  (Japan)
July 2, 2019

51. Corporate Reporting Users' Forum (CRUF)
July 5, 2019

52. Institute of Public Accountants  (Australia)
July 15, 2019

 

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