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Exposure drafts / Comment letters

Exposure drafts / Comment letters

Exposure drafts

2021

29 January 2021
Exposure Draft: Proposed Revisions to the Definitions of Listed Entity

2020

21 September 2020
Exposure Draft: Proposed Amendments to Subsection 115, Professional Behaviour: Signing Conventions for Reports or Certificates, of the IRBA Code of Professional Conduct for Registered Auditors (Revise
16 March 2020
Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers
4 June 2020
Proposed Revisions to the Non-Assurance Services Provisions of the Code
4 June 2020
Proposed Revisions to the Fee-related Provisions of the Code
21 September 2020
Comment on Exposure Draft: Electronic signatures

Submissions

2021

16 July 2021
Comment on the IESBA’s stakeholder questionnaire – Long Association Post-implementation Review (phase 1)
3 May 2021
Comment on Exposure Draft: Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

2020

21 September 2020
Comment on Exposure Draft: Electronic signatures
4 June 2020
Comment on Exposure Draft: Non-Assurance Services Provisions of the Code
4 June 2020
Comment on Exposure Draft: Fee-related Provisions of the Code
16 March 2020
Comment on Exposure Draft: Objectivity of Engagement Quality Reviewers

Archived Exposure drafts/comment letters relating to ethics

2019

31 October 2019
Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants
26 June 2019
Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)

2018

1 August 2018
IESBA Consultation Paper: Professional Skepticism – Meeting Public Expectations - Comments
15 August 2018
IESBA Consultation Paper: Professional Skepticism – Meeting Public Expectations - IESBA deadline
2 July 2018
IESBA Consultation Paper, Proposed Strategy and Work Plan, 2019-2023 - Comments
16 July 2018
IESBA Consultation Paper, Proposed Strategy and Work Plan, 2019-2023 - IESBA deadline

2017

1 March 2018
ESBA Questionnaire on Fees Charged by Audit Firms - IESBA deadline
8 December 2017
Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements - IESBA deadline
25 July 2017
Proposed application material relating to Professional Skepticism and professional judgment - IESBA deadline
18 July 2017
IESBA Strategy Survey Questionnaire - IESBA deadline
25 April 2017
Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice - IESBA deadline
11 April 2017
Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming Amendments
25 April 2017
Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming - IESBA deadline
25 May 2017
Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2 –  IESBA deadline

2016

9 May 2016
Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client - Comments
18 April 2016
Improving the Structure of the Code of Ethics for Professional Accountants Phase 1 - Comments
21 March 2016
Proposed Revisions Pertaining to Safeguards in the Code Phase 1 - Comments

2015

4 September 2015
Responding to Non-Compliance with Laws and Regulations – Comments
15 April 2015
Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles - Comments
4 February 2015
Improving the Structure of the Code of Ethics for Professional Accountants – Comments
12 November 2014
Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client – Comments
18 August 2014
Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit Clients – Comments

Archived Submissions

2019

31 October 2019
Comment on Exposure Draft: Role and Mindset of Professional Accountants

2018

August 2018
Comment on Consultation paper: Professional Skepticism – meeting public expectations
July 2018
Comment on Consultation Paper, Proposed Strategy and Work Plan, 2019 – 2023

2017

December 2017
Comment on Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements
July 2017
IESBA Strategy Survey Questionnaire
July 2017
Comment on Proposed application material relating to Professional Skepticism and professional judgment
May 2017
Comment on Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2
April 2017
Comment on Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice
April 2017
Comment on Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming Amendments

2016

June 2016
Comment on Proposed Code of Professional Conduct for Registered Auditors Custody of Client Assets
May 2016
Comment on Proposed Code addressing Long Association of Personnel
April 2016
Comments on Improving the Structure of the Code of Ethics for Professional Accountants Phase 1
March 2016
Comments on Proposed Revisions Pertaining to Safeguards in the Code Phase 1

2015

September 2015
Comments on IESBA’s Exposure Draft, Responding to non-Compliance with Laws and Regulations
April 2015
Exposure Draft on Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles
February 2015
Comments on the Consultation Paper on Improving the Structure of the Code of Ethics for Professional Accountants
November 2014
Comments on the ED on Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client
August 2014
Comments on the ED on Proposed Changes to Certain Provisions of the Code addressing non-assurance services for audit clients