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
IAASB
| Exposure Drafts and Consultation Papers
English
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
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The Malaysian Institute of Certified Public Accountants (251.74 KB)(Malaysia)
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Federation of Accounting Professions (TFAC) (251.84 KB)(Thailand)
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Financial Reporting Council (268.41 KB)(United Kingdom)
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Independent Regulatory Board for Auditors (886.34 KB)(South Africa)
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Chartered Accountants Ireland (253.27 KB)(Ireland)
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RSM International Limited (283.34 KB)(International)
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AASB Canada (274.81 KB)(Canada)
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National Association of State Boards of Accountancy (NASBA) (257.11 KB)(United States of America)
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Saudi Organization for Chartered and Professional Accountants (787.01 KB)(Saudi Arabia)
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Royal Dutch Institute of Chartered Accountants (300.05 KB)(Netherlands)
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The Japanese Institute of Certified Public Accountants (261.03 KB)(Japan)
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Federación Argentina de Consejos Profesionales de Ciencias Económicas (167.89 KB)(Argentina)
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Asociación Interamericana de Contabilidad (616.29 KB)(Latin America & Caribbean)
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CNCC & CNOEC (7.47 MB)(France)
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CPA Australia (232.94 KB)(Australia)
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Institute of Singapore Chartered Accountants (ISCA) (262.98 KB)(Singapore)
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Instituto Mexicano de Contadores Publicos (IMCP) (40.16 KB)(Mexico)
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International Organization of Securities Commissions (279.95 KB)(International)
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Auditing and Assurance Standards Board (550.98 KB)(Australia)
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KICPA(The Korean Institute of Certified Public Accountants) (535.39 KB)(Korea)
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External Reporting Board (372.09 KB)(New Zealand)
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Hong Kong Institute of Certified Public Accountants (248.5 KB)(Hong Kong, Special Administrative Region of China)
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WPK (217.27 KB)(Germany)
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Botswana Accountancy Oversight Authority (826.27 KB)(Botswana)
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Malaysian Institute of Accountants (409.12 KB)(Malaysia)
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BDO International Limited (219.92 KB)(International)
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CEAOB (276.72 KB)(International)
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The Malta Institute of Accountants (265.16 KB)(Malta)
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Nordic Federation of Public Accountants (NRF) (332.11 KB)(Sweden)
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Crowe LLP (126.29 KB)(United States of America)
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Accountancy Europe (441.93 KB)(Belgium)
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Botswana Institute of Chartered Accountants (BICA) (316.33 KB)(Botswana)
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KPMG International Limited (299 KB)(International)
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Virginia Society of CPAs (229.53 KB)(United States of America)
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Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants (327.56 KB)(International)
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AICPA, Auditing Standards Board (346.59 KB)(United States of America)
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International Federation of Accountants (328.01 KB)(International)
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Ernst & Young Global Limited (167.41 KB)(International)
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Grant Thornton International (572.96 KB)(International)
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Mazars (127.66 KB)(International)
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Wayne Morgan Phil Peters (328.76 KB)(Canada)
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Institute of Chartered Accountants of Jamaica (253.19 KB)(Jamaica)
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Deloitte (306.36 KB)(United States of America)
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PricewaterhouseCoopers International Limited (258.16 KB)(International)
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IDW (576.67 KB)(Germany)