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
| Title | Comments Due |
|---|---|
|
Proposed revisions to the definitions of listed entity and public interest entity in PES 1 |
15 August 2022 |
|
Assurance Over Financial Information Prepared in Connection with a Capital Raising |
23 September 2022 |
| Title | Comments Due |
|---|---|
|
Proposed amendments to auditing standards to operationalise transparency |
16 September 2022 |
| Title | Comments Due |
|---|---|