Exposure drafts / Comment letters

Exposure drafts

2021

Exposure Draft: Proposed Revisions to the Definitions of Listed Entity

9 July, 2021

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 (Revised November 2018): Electronic Signatures

21 September, 2020

Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers

16 March, 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

4 June, 2020

Comment on Exposure Draft: Electronic signatures

21 September, 2020

Submissions

2021

Comment on the IESBA’s stakeholder questionnaire – Long Association Post-implementation Review (phase 1)

26 July, 2021

Comment on Exposure Draft: Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

9 July, 2021

2020

Comment on Exposure Draft: Electronic signatures

21 September, 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

4 June, 2020

Comment on Exposure Draft: Objectivity of Engagement Quality Reviewers

16 March, 2020

Archived Exposure drafts/comment letters relating to ethics

2019

Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants

31 October, 2019

Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)

26 June, 2019

2018

IESBA Consultation Paper: Professional Skepticism – Meeting Public Expectations - Comments

1 August, 2018

IESBA Consultation Paper: Professional Skepticism – Meeting Public Expectations - IESBA deadline

15 August, 2018

IESBA Consultation Paper, Proposed Strategy and Work Plan, 2019-2023 - Comments

2 July, 2018

IESBA Consultation Paper, Proposed Strategy and Work Plan, 2019-2023 - IESBA deadline

16 July, 2018

2017

ESBA Questionnaire on Fees Charged by Audit Firms - IESBA deadline

1 March, 2018

Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements - IESBA deadline

8 December, 2017

Proposed application material relating to Professional Skepticism and professional judgment - IESBA deadline

25 July, 2017

IESBA Strategy Survey Questionnaire - IESBA deadline

18 July, 2017

Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice - IESBA deadline

25 April, 2017

Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming Amendments

11 April, 2017

Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming - IESBA deadline

25 April, 2017

Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2 – IESBA deadline

25 May, 2017

2016

Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client - Comments

9 May, 2016

Improving the Structure of the Code of Ethics for Professional Accountants Phase 1 - Comments

18 April, 2016

Proposed Revisions Pertaining to Safeguards in the Code Phase 1 - Comments

21 March, 2016

2015

Responding to Non-Compliance with Laws and Regulations – Comments

4 September, 2015

Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles - Comments

15 April, 2015

Improving the Structure of the Code of Ethics for Professional Accountants – Comments

4 February, 2015

Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client – Comments

12 November, 2014

Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit Clients – Comments

18 August, 2014

Archived Submissions

2019

Comment on Exposure Draft: Role and Mindset of Professional Accountants

31 October, 2019

2018

Comment on Consultation paper: Professional Skepticism – meeting public expectations

1 August, 2018

Comment on Consultation Paper, Proposed Strategy and Work Plan, 2019 – 2023

1 July, 2018

2017

Comment on Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements

1 December, 2017

IESBA Strategy Survey Questionnaire

1 July, 2017

Comment on Proposed application material relating to Professional Skepticism and professional judgment

1 July, 2017

Comment on Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2

1 May, 2017

Comment on Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice

1 April, 2017

Comment on Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming Amendments

1 April, 2017

2016

Comment on Proposed Code of Professional Conduct for Registered Auditors Custody of Client Assets

1 June, 2016

Comment on Proposed Code addressing Long Association of Personnel

1 May, 2016

Comments on Improving the Structure of the Code of Ethics for Professional Accountants Phase 1

1 April, 2016

Comments on Proposed Revisions Pertaining to Safeguards in the Code Phase 1

1 March, 2016

2015

Comments on IESBA’s Exposure Draft, Responding to non-Compliance with Laws and Regulations

1 September, 2015

Exposure Draft on Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles

1 April, 2015

Comments on the Consultation Paper on Improving the Structure of the Code of Ethics for Professional Accountants

1 February, 2015

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

1 November, 2014

Comments on the ED on Proposed Changes to Certain Provisions of the Code addressing non-assurance services for audit clients

1 August, 2014