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2022

Date

Subject

23 September 2022

IAASB Exposure Draft, Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements, and ISA 260 (Revised), Communication with Those Charged with Governance, as a Result of the Revisions to the International Ethics Standards Board for Accountants’ (IESBA) International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code) that Require a Firm to Publicly Disclose when a Firm Has Applied the Independence Requirements for Public Interest Entities (PIEs)

Comment letters received

28 January 2022

IAASB Exposure Draft, Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities

Comment letters received