Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations

Proposed Amendments to the IAASB’s International Standards

IAASB
Jul 23, 2015 | Exposure Drafts and Consultation Papers
English

Comments due by: Oct 21, 2015

This Exposure Draft was reposted on 8/20/2015 to correct certain typographical errors*

The Exposure Draft, Proposed Amendments to the IAASB’s International Standards—Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations, aims to propose limited amendments to the IAASB’s International Standards in response to the International Ethics Standards Board for Accountants® (IESBA’s®) May 2015 Re-Exposure Draft, Responding to Non-Compliance with Laws and Regulations (NOCLAR)

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Submitted Comment Letters

1. Chris Barnard (Individual)  (Germany)
October 5, 2015

2. Chartered Accountants Australia and New Zealand  (Australia)
October 6, 2015

3. Institute of Registered Auditors (IBR- IRE)  (Belgium)
October 7, 2015

4. ASSOCIATION OF NATIONAL ACCOUNTANTS OF NIGERIA (ANAN)  (Nigeria)
October 12, 2015

5. Australian Auditing and Assurance Standards Board (AUASB)  (Australia)
October 13, 2015

6. FSR-danske revisorer  (Denmark)
October 14, 2015

7. ISCA  (Singapore)
October 14, 2015

8. ICAS  (United Kingdom)
October 14, 2015

9. Financial Reporting Council  (United Kingdom)
October 15, 2015

10. THE INSTITUTE OF CHARTERED ACCOUNTANTS [GHANA]  (Ghana)
October 15, 2015

11. FEE - Federation of European Accountants
October 15, 2015

12. Ernst & Young Global Limited
October 15, 2015

13. American Institute of Certified Public Accountants  (United States)
October 16, 2015

14. BDO  (United Kingdom)
October 19, 2015

15. KICPA  (Korea, Republic of)
October 20, 2015

16. The Japanese Institute of Certified Public Accountants  (Japan)
October 20, 2015

17. Auditing and Assurance Standards Board  (Canada)
October 20, 2015

18. MAZARS  (France)
October 20, 2015

19. Malaysian Institute of Accountants  (Malaysia)
October 20, 2015

20. Nederlandse Beroepsorganisatie van Accountants  (Netherlands)
October 21, 2015

21. United States Government Accountability Office  (United States)
October 21, 2015

22. Institute of Certified Public Accountants of Kenya  (Kenya)
October 21, 2015

23. The Malaysian Institute of Certified Public Accountants  (Malaysia)
October 21, 2015

24. Federación Argentina de Consejos Profesionales de Ciencias Económicas  (Argentina)
October 21, 2015

25. IFAC SMP Committee
October 21, 2015

26. New Zealand Auditing and Assurance Standards Board of the External Reporting Board  (New Zealand)
October 21, 2015

27. Wirtschaftsprüferkammer, WPK  (Germany)
October 21, 2015

28. Institute of Public Accountants
October 21, 2015

29. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW)  (Germany)
October 21, 2015

30. Office of the Auditor General of Canada  (Canada)
October 21, 2015

31. Hong Kong institute of Certified Public Accountants  (Hong Kong (Special Administrative Region of China))
October 21, 2015

32. Independent Regulatory Board for Auditors  (South Africa)
October 21, 2015

33. ASSIREVI  (Italy)
October 21, 2015

34. South African Institute of Chartered Accountants  (South Africa)
October 21, 2015

35. City University of New York - Hunter College, Graduate Program  (United States)
October 21, 2015

36. Deloitte
October 21, 2015

37. PwC
October 21, 2015

38. CIPFA  (United Kingdom)
October 22, 2015

39. The Institute of Chartered Accountants of Pakistan  (Pakistan)
October 26, 2015

40. CPA Australia  (Australia)
October 28, 2015

41. Chartered Accountants Ireland  (Ireland)
October 28, 2015

42. Compagnie Nationale des Commissaires aux Comptes and the Conseil Superieur de I’Ordre des Experts-Comptables  (France)
November 19, 2015

43. The International Forum of Independent Audit Regulators
January 11, 2016

44. International Organization of Securities Commissions
April 5, 2016

45. KPMG
April 5, 2016

 

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