Exposure Draft, Proposed Conforming Amendments to the IAASB’s Other Standards and Framework Due to the New and Revised Quality Management Standards

Feb 22, 2021 | Exposure Drafts and Consultation Papers

Comments due by: May 24, 2021

This Exposure Draft proposes changes to address inconsistencies in certain IAASB standards and framework with the new and revised quality management standards. Making these changes will avoid conflicts between standards and ensure that the IAASB's international standards continue to be applied as intended.

Comments are requested by May 24, 2021.


Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

1. Canadian Public Accountability Board  (Canada)
April 19, 2021

2. Ernst & Young Global Limited
April 27, 2021

3. PwC
May 20, 2021

4. The Malaysian Institute of Certified Public Accountants (MICPA)  (Malaysia)
May 20, 2021

5. RSM International Limited
May 20, 2021

6. Office of the Auditor General of Canada  (Canada)
May 21, 2021

7. KICPA  (Korea, Republic of)
May 21, 2021

8. Grant Thornton International Limited
May 21, 2021

9. AASB Canada  (Canada)
May 21, 2021

10. The New Zealand Auditing and Assurance Standards Board (the NZAuASB)  (New Zealand)
May 23, 2021

May 24, 2021

12. Botswana Institute of Chartered Accountants  (Botswana)
May 24, 2021

13. IFAC SMP Advisory Group
May 24, 2021

14. KPMG International
May 24, 2021

15. Independent Regulatory Board for Auditors (IRBA)  (South Africa)
May 24, 2021

16. Deloitte Touche Tohmatsu Limited (DTTL)
May 24, 2021

17. Auditing and Assurance Standards Board  (Australia)
May 25, 2021

18. Office of the Auditor General of Alberta  (Canada)
May 25, 2021

19. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW)  (Germany)
May 26, 2021

20. Federation of Accounting Professions  (Thailand)
May 30, 2021


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