Assurance Standards open for consultation

Consultation documents

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.

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)