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Proposed Narrow Scope Amendments to ISQMs, ISAs, and International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements

As a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code
| Exposure Drafts and Consultation Papers
All available Translation:
Comments due by:

These proposed revisions have two key objectives. First, they would align definitions and requirements in IAASB standards with new definitions for publicly traded and public interest entities in the IESBA Code. Second, the amendments would extend the applicability of existing differential requirements for listed entities to meet heightened stakeholder expectations regarding audits of public interest entities (PIE).

How to Comment

The IAASB invites all stakeholders to provide feedback on the Exposure Draft using the digital Response Template below and submit it via the Summit Comment button above.

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Submitted Comment Letters

  1.  (Malaysia)
  2.  (Thailand)
  3.  (United Kingdom)
  4.  (South Africa)
  5.  (Ireland)
  6.  (International)
  7. AASB Canada (274.81 KB)
  8.  (United States of America)
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  11.  (Japan)
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  14. CNCC & CNOEC (7.47 MB)
  15. CPA Australia (232.94 KB)
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  17.  (Mexico)
  18.  (International)
  19.  (Australia)
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  23. WPK (217.27 KB)
  24.  (Botswana)
  25.  (Malaysia)
  26.  (International)
  27. CEAOB (276.72 KB)
  28.  (Malta)
  29.  (Sweden)
  30. Crowe LLP (126.29 KB)
     (United States of America)
  31. Accountancy Europe (441.93 KB)
  32.  (Botswana)
  33.  (International)
  34.  (United States of America)
  35.  (International)
  36.  (United States of America)
  37.  (International)
  38.  (International)
  39.  (International)
  40. Mazars (127.66 KB)
  41.  (Canada)
  42.  (Jamaica)
  43. Deloitte (306.36 KB)
     (United States of America)
  44.  (International)
  45. IDW (576.67 KB)
  46. IFIAR (231.08 KB)