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

Mar 13, 2020 | Exposure Drafts and Consultation Papers

Comments due by: Jul 13, 2020

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on two supplementary documents, should respondents wish to comment on their content, structure and relationship to the draft guidance document – Supplement A: Credibility and Trust Model and Background and Contextual Information and Supplement B: Illustrative Examples.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.


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

Submitted Comment Letters

1. FAR  (Sweden)
June 25, 2020

2. Deakin University
June 30, 2020

3. IIA
July 3, 2020

July 6, 2020

5. New Zealand Auditing and Assurance Standards Board  (New Zealand)
July 7, 2020

6. International Integrated Reporting Council
July 8, 2020

7. The Institue of Internal Auditors
July 9, 2020

8. U.S. Government Accountability Office  (United States)
July 10, 2020

9. Crowe Global
July 10, 2020

10. Social Value International
July 10, 2020

11. ICAS  (United Kingdom)
July 10, 2020

12. Malaysian Institute of Certified Public Accountants (MICPA)  (Malaysia)
July 12, 2020

13. PwC
July 13, 2020

14. AASB Canada  (Canada)
July 13, 2020

15. Hong Kong Institute of Certified Public Accountants  (Hong Kong (Special Administrative Region of China))
July 13, 2020

16. Office of the Auditor General of Alberta
July 13, 2020

17. BDO  (United Kingdom)
July 13, 2020

18. GRI (Global Reporting Initiative)
July 13, 2020

19. Association of Chartered Certified Accountants (ACCA) & Chartered Accountants Australia and New Zealand (CA ANZ)
July 13, 2020

20. ASSIREVI- Association of the Italian audit firms  (Italy)
July 13, 2020

21. Sustainability Accounting Standards Board
July 13, 2020

22. RSM International Limited
July 13, 2020

23. South African Institute of Chartered Accountants  (South Africa)
July 13, 2020

24. Institute of Certified Public Accountants of Rwanda (ICPAR)  (Rwanda)
July 13, 2020

25. International Corporate Governance Network  (United Kingdom)
July 13, 2020

26. Ernst & Young Global Limited
July 13, 2020

27. KPMG IFRG Limited
July 13, 2020

July 13, 2020

29. Deloitte
July 13, 2020

30. Grant Thornton International Limited
July 13, 2020

31. Institute of Certified Public Accountants of Uganda
July 14, 2020

32. Auditing Standards Board of the AICPA  (United States)
July 15, 2020

33. The Japanese Institute of Certified Public Accountants  (Japan)
July 16, 2020

34. Australian Business Reporting Leaders Forum  (Australia)
July 17, 2020

35. Compagnie Nationale des Commissaires aux Comptes  (France)
July 17, 2020

36. CPA Australia
July 23, 2020

37. Accountancy Europe  (Belgium)
July 24, 2020

38. Institute of Singapore Chartered Accountants (ISCA)  (Singapore)
July 27, 2020

39. Office of the Auditor General  (New Zealand)
July 30, 2020

40. Institut der Wirtschaftsprüfer (IDW)  (Germany)
August 5, 2020

41. Auditor General of South Africa  (South Africa)
August 17, 2020

42. Malaysian Institute of Accountants  (Malaysia)
August 17, 2020

August 17, 2020


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