| 9 May 2024 |
IESBA Exposure Draft on Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting
- comment letter received
|
| 29 April 2024 |
IESBA Exposure Draft on Using the Work of an External Expert
- comment letter received
|
| 3 July 2023 |
IESBA Consultation Paper Proposed IESBA strategy and work plan, 2024–2027
- comment letter received
|
| 18 May 2023 |
IESBA Exposure Draft Proposed Revisions to the Code Addressing Tax Planning and Related Services
- comment letters received
|
| 3 July 2022 |
IESBA Strategy Survey 2022 |
| 20 June 2022 |
IESBA Exposure Draft Proposed Technology-related Revisions to the Code
- comment letters received
|
31 May 2022
|
IESBA Exposure Draft Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits
- comment letters received
|
| 4 October 2021 |
IESBA Exposure Draft Proposed Quality Management-related Conforming Amendments to the Code |
| 6 May 2021 |
IESBA Exposure Draft Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code
- comment letters received
- Meeting Summary of HKICPA Roundtable Discussion
- Meeting with SMPC Technical Issues Working Group
|
| 4 June 2020 |
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
|
| 31 October 2019 |
IESBA Exposure Draft Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants
|
| 15 August 2018 |
IESBA Consultation Paper Professional Skepticism – Meeting Public Expectations |
| 16 July 2018 |
IESBA Exposure Draft Proposed Strategy and Work Plan 2019-2013 |
| 18 December 2017 |
IESBA Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements
- comment letters received
|
| 26 July 2017 |
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
- comment letters received
|
| 26 May 2017 |
IESBA Exposure Draft Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2
- comment letters received
|
| 25 April 2017 |
IESBA Exposure Draft Proposed Revisions Pertaining to Safeguards in the Code – Phase 2 and Related Conforming Amendments
- comment letters received
|
| 25 April 2017 |
IESBA Exposure Draft Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice
- comment letters received
|
| 10 May 2016 |
IESBA Exposure Draft on Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client
- comment letters received
|
| 20 April 2016 |
IESBA Exposure Draft on Improving the Structure of the Code of Ethics for Professional Accountants – Phase 1
- comments letters received
|
| 22 March 2016 |
IESBA Exposure Draft on Proposed Revisions Pertaining to Safeguards in the Code – Phase 1
- comments letters received
|
| 17 September 2015 |
IESBA Exposure Draft on Responding to Non-Compliance with Laws and Regulations
- comment letters received
|
| 15 April 2015 |
IESBA Exposure Draft on Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles
- comment letters received
|
| 4 February 2015 |
IESBA Consultation Paper on Improving the Structure of the Code of Ethics for Professional Accountants
- comment letters received
|
| 12 November 2014 |
IESBA Exposure Draft on Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client
- comment letters received
|
| 18 August 2014 |
IESBA Exposure Draft on Proposed Changes to Certain Provisions of the Code Addressing Non-assurance Services for Audit Clients
- comment letters received
|
| 27 February 2014 |
IESBA Consultation Paper on Proposed Strategy and Work Plan, 2014-2018
- comment letters received
|
| 12 December 2012 |
IESBA Exposure Draft on Responding to a Suspected Illegal Act
(Please click here for further information)
|
| 18 October 2012 |
IESBA Exposure Draft on Proposed Change to the Definition of "Those Charged with Governance"
|
| 18 May 2012 |
IESBA Exposure Draft of Proposed Change to the Definition of "Engagement Team" |
| 30 March 2012 |
IESBA Exposure Draft of Proposed Changes to the Code of Ethics for Professional Accountants Addressing Conflicts of Interest |
| 20 January 2012 |
IESBA Exposure Draft of Proposed Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code |
|
14 June 2010
|
IESBA Exposure Draft on Strategy and Work Plan 2010 - 2012 |
|
17 October 2008
|
IESBA Exposure Draft of Proposed Revised Code of Ethics for Professional Accountants - Proposals to Clarify in relation to the drafting conventions project |
|
23 September 2008
|
IESBA Re-Exposure Draft of Section 290 of the Code of Ethics on Independence - Audit and Review Engagements |
|
|
IESBA Exposure Draft of Sections 290 and 291 of the Code of Ethics on Independence - Proposed Additional requirements in relation to Internal Audit Services, Relative Size of Dees and Contingent Fees |
|
5 September 2007
|
IESBA Exposure Draft of Strategic and Operational Plan for 2008-2009 |
|
2 May 2007
|
IESBA Exposure Draft of Sections 290 and 291 of the Code of Ethics on Independence - Audit and Review Engagements, and Other Assurance Engagements |
|
2 May 2007
|
The Institute's response to IESBA Strategic Review Questionnaire |
|
25 November 2005
|
IFAC ED of Proposed Revised Section 290 "Independence – Assurance Engagements" – Definition of Network Firm |
|
|
IFAC ED of Proposed Revised Code of Ethics for Professional Accountants
|
|
No written
submission made
|
IFAC ED of Ethics Code Revision on Audit Partner Rotation |
