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Public Consultation on Proposed Guidance: Extended External Reporting (EER) Assurance (March 2020)

| Exposure Drafts and Consultation Papers
Comments due by:

The IAASB is consulting on its draft non-authoritative EER Guidance in the second phase of its EER Assurance project.

Public input is requested by July 13, 2020.

EER encapsulates many different forms of reporting including, but not limited to, integrated reporting, sustainability reporting and other reporting by entities about financial and non-financial matters, including environmental, social and governance matters, related to an entity’s activities.

The Consultation Paper is on the full combined updated phase 1 and phase 2 draft non-authoritative guidance: Special Considerations in Performing Assurance Engagements on Extended External Reporting. The Consultation Paper also invites comments on two supplementary documents, should respondents wish to comment on their content, structure and relationship to the draft guidance document – Supplement A: Credibility and Trust Model and Background and Contextual Information and Supplement B: Illustrative Examples.

The purpose of the consultation is to assist the IAASB in finalizing the non-authoritative guidance and supplements for publication.

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

Respondents are asked to submit their comments electronically (in both a PDF and Word file) through the IAASB website using the ‘Submit comment’ link on this page. We request that comment letters do not include tables as they are incompatible with the software used to help analyze respondents’ comments.

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Submitted Comment Letters

  1. FAR (115.01 KB)
  2. Deakin University (869.69 KB)
  3. IIA (533.03 KB)
  4. AUASB (363.17 KB)
  5.  (New Zealand)
  6.  ()
  7.  ()
  8. Crowe Global (123.76 KB)
  9.  ()
  10. ICAS (142.53 KB)
     (United Kingdom)
  11.  (United States of America)
  12.  (Malaysia)
  13.  (Hong Kong, Special Administrative Region of China)
  14. BDO (129.18 KB)
     (United Kingdom)
  15.  ()
  16.  (Italy)
  17.  ()
  18.  (South Africa)
  19.  (Rwanda)
  20.  (United Kingdom)
  21.  ()
  22. KPMG IFRG Limited (104.09 KB)
  23.  (Argentina)
  24. Deloitte (239.07 KB)
  25.  ()
  26. PwC (560.52 KB)
  27. AASB Canada (476.69 KB)
  28.  ()
  29.  ()
  30.  ()
  31.  ()
  32.  (United States of America)
  33.  (Japan)
  34.  (Australia)
  35.  (France)
  36. CPA Australia (178.12 KB)
  37. Accountancy Europe (106.02 KB)
  38.  (Singapore)
  39.  (New Zealand)
  40.  (Germany)
  41.  (South Africa)
  42.  (Malaysia)
  43.  (Botswana)