Date
Title
Comments due by
27 February 2024
Invitation to Comment on Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code
with links to
27 April 2024
30 January 2024
Invitation to Comment on IESBA Exposure Draft Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting
with links to
(IESBA’s comment due date is 10 May 2024)
Consultation end
30 January 2024
Invitation to Comment on IESBA Exposure Draft Using the Work of an External Expert
with links to
(IESBA’s comment due date is 30 April 2024)
Consultation end
6 April 2023
Invitation to Comment on IESBA Consultation Paper Proposed IESBA strategy and work plan , 2024–2027
with links to
Consultation end
8 March 2023
Invitation to Comment on Exposure Draft of the Revised Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants
Consultation end
20 February 2023
Invitation to Comment on International Ethics Standards Board for Accountants (IESBA) Exposure Draft, Proposed Revisions to the Code Addressing Tax Planning and Related Services
with links to
Exposure Draft
Press Release
The IESBA will hold three webinars where members of the Tax Planning and Related Services Task Force will explain the key proposals in the exposure draft. The webinars will be held virtually on:
(IESBA’s comment due date is 18 May 2023)
Consultation end
19 April 2022
Invitation to Comment on International Ethics Standards Board for Accountants ("IESBA") Strategy Survey 2022
with links to
(IESBA's comment due date is 8 July 2022)
Consultation end
1 March 2022
Invitation to Comment On International Ethics Standards Board for Accountants ("IESBA") Exposure Draft Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits
with links to
(IESBA's comment due date is 31 May 2022)
Consultation end
22 February 2022
Invitation to Comment on International Ethics Standards Board for Accountants ("IESBA") Exposure Draft Proposed Technology-Related Revisions to the Code
with links to
(IESBA's comment due date is 20 June 2022)
Consultation end
10 August 2021
Invitation to Comment on International Ethics Standards Board for Accountants (“IESBA”) Exposure Draft Proposed Quality Management-related Conforming Amendments to the Code
with links to
Consultation end
2 February 2021
Invitation to Comment on International Ethics Standards Board For Accountants ("IESBA") Exposure Draft Proposed Revisions to the Definitions of Listed Entity And Public Interest Entity in The Code
with links to
As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 7 April 2021
Consultation end
20 July 2020
Invitation to Comment on Exposure Draft of the Code of Ethics for Professional Accountants – Chapter G Section 100 Professional Ethics Relevant to Anti-Money Laundering and Counter-Terrorist Financing Compliance for Accounting Professionals
In response to questions raised by members during the consultation, the Institute would like to clarify that members will not be affected by the proposals in the Exposure Draft if they are able to confirm to the Institute, in a questionnaire or when requested, that they do not provide professional services to clients by way of business directly or through a practice unit or another professional service entity.
To facilitate members’ understanding, we prepared the following webcast and an explanatory message to members to explain the proposed changes in the Exposure Draft and the rationale behind them. Please click here to view the message.
VIDEO
Consultation end
24 January 2020
Invitation to Comment on IFAC's International Ethics Standards Board for Accountants ("IESBA") Exposure Drafts on Proposed Revisions to the Non-Assurance Services Provisions of the Code and Proposed Revisions to the Fee-Related Provisions of the Code
with links to
Consultation end
31 October 2019
Invitation to comment on IFAC's IESBA Exposure draft Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants
with links to
(IESBA's comment due date is 31 October 2019)
Consultation end
1 April 2019
Invitation to Comment on IFAC's IESBA Exposure Draft Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)
with links to
Consultation end
23 May 2018
Invitation to Comment on IFAC's IESBA Consultation Paper Professional Skepticism – Meeting Public Expectations
with links to
Consultation end
18 April 2018
Invitation to Comment on IFAC's IESBA Consultation Paper Proposed Strategy and Work Plan, 2019-2023
with links to
(IESBA's comment due date is 16 July 2018)
Consultation end
15 September 2017
Invitation to Comment on IFAC's IESBA Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements
(IESBA's comment due date is 8 December 2017)
Consultation end
15 May 2017
Invitation to Comment on IFAC's IESBA Exposure draft
Proposed Application Material Relating to:
(a) Professional Skepticism – Linkage with Fundamental Principles; and
(b) Professional Judgement – Emphasis on Understanding Facts and Circumstances
with links to
Consultation end
1 February 2017
Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Drafts
with links to
Consultation end
17 February 2016
Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client
Consultation end
6 January 2016
Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Proposed Revisions Pertaining to Safeguards in the Code – Phase 1
Consultation end
9 June 2015
Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Responding to Non-Compliance with Laws and Regulations
Consultation end
3 December 2014
Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles
Consultation end
5 November 2014
Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Consultation Paper on Improving the Structure of the Code of Ethics for Professional Accountants
Consultation end
21 August 2014
Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client
Consultation end
28 May 2014
Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Proposed Changes to Certain Provisions of the Code Addressing Non-assurance Services for Audit Clients
Consultation end
19 December 2013
Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Consultation Paper on Proposed Strategy and Workplan, 2014-2018
Consultation end
24 August 2012
Invitation to Comment on IFAC’s International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Responding to a Suspected Illegal Act
Consultation end
25 July 2012
Invitation to Comment on IFAC’s International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Proposed Change to the Definition of "Those Charged with Governance"
Consultation end
1 March 2012
Invitation to Comment on IFAC’s International Ethics Standards Board for Accountants (IESBA) Exposure Draft On Proposed Changes to the Code of Ethics Definition of "Engagement Team"
Consultation end
22 December 2011
Invitation to Comment on IFAC’s International Ethics Standards Board For Accountants (IESBA) Exposure Draft on Proposed Changes to the Code of Ethics for Professional Accountants to Address Conflicts of Interest
Consultation end
28 October 2011
Invitation to Comment on IFAC's International Ethics Standards Board For Accountants (IESBA) Exposure Draft on Proposed Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code
Consultation end
21 March 2011
Exposure Draft of Code of Ethics for Professional Accountants – Part E Insolvency Practitioners Section 500 Professional Ethics in Liquidation and Insolvency
Consultation end
8 April 2010
Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Proposed Strategy and Work Plan, 2010-2012
Consultation end
31 July 2008
Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Draft on the Code of Ethics for Professional Accountants - Proposals to Clarify in relation to the Drafting Conventions Project
Consultation end
May 2008
Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Re-Exposure Draft on Section 290 (Independence - Audit and Review Engagements) of the Code of Ethics relating to Internal Audit Services and Relative Size of Fees
Consultation end
24 July 2007
Invitation to comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Drafts on Strategic Plan and Auditor Independence Requirements
Consultation end
5 January 2007
Invitation to Comment on IFAC's IESBA Exposure Draft on Auditor Independence requirements
Consultation end
October 2004
Invitation to Comment on IFAC ED on Proposed Revised Code of Ethics for Professional Accountants
Consultation end