Exposure drafts (EDs) are early versions of standards for assurance practitioners, which are issued for comment before the standard is finalised. Also listed here from time to time are Consultation Papers (CPs) and Discussion Papers (DPs) also open for comment.
Assurance Standards open for consultation
Consultation documents
| Consultation Page | Title | Comments Due |
|---|---|---|
| ED 2022-2 |
Proposed revisions to the definitions of listed entity and public interest entity in PES 1 |
15 August 2022 |
| Consultation Page | Title | Comments Due |
|---|---|---|
|
There are no current consultations |
|
| Consultation Page | Title | Comments Due |
|---|---|---|
| ED - Code of Ethics |
Proposed Technology-related Revisions to the Code |
9 May 2022 |
| ED - Code of Ethics |
Definition of Engagement Team and Group Audits – Proposed Code revisions |
16 May 2022 |
| IESBA Strategy Survey 2022 |
Looking Beyond 2023! IESBA Calls for Stakeholder Input on Future Strategy |
8 July 2022 (directly to IESBA) |