Exposure drafts / Comment lettersExposure drafts202129 January 2021Exposure Draft: Proposed Revisions to the Definitions of Listed EntityView resource202021 September 2020Exposure Draft: Proposed Amendments to Subsection 115, Professional Behaviour: Signing Conventions for Reports or Certificates, of the IRBA Code of Professional Conduct for Registered Auditors (ReviseDownload PDF16 March 2020Proposed Revision to the Code Addressing the Objectivity of Engagement Quality ReviewersDownload PDF4 June 2020Proposed Revisions to the Non-Assurance Services Provisions of the CodeDownload PDF4 June 2020Proposed Revisions to the Fee-related Provisions of the CodeDownload PDF21 September 2020Comment on Exposure Draft: Electronic signaturesDownload PDFSubmissions202116 July 2021Comment on the IESBA’s stakeholder questionnaire – Long Association Post-implementation Review (phase 1)Download PDF3 May 2021Comment on Exposure Draft: Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the CodeDownload PDF202021 September 2020Comment on Exposure Draft: Electronic signaturesDownload PDF4 June 2020Comment on Exposure Draft: Non-Assurance Services Provisions of the CodeDownload PDF4 June 2020Comment on Exposure Draft: Fee-related Provisions of the CodeDownload PDF16 March 2020Comment on Exposure Draft: Objectivity of Engagement Quality ReviewersDownload PDFArchived Exposure drafts/comment letters relating to ethics201931 October 2019Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional AccountantsDownload PDF26 June 2019Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)Download PDF20181 August 2018IESBA Consultation Paper: Professional Skepticism – Meeting Public Expectations - CommentsDownload PDF15 August 2018IESBA Consultation Paper: Professional Skepticism – Meeting Public Expectations - IESBA deadlineDownload PDF2 July 2018IESBA Consultation Paper, Proposed Strategy and Work Plan, 2019-2023 - CommentsDownload PDF16 July 2018IESBA Consultation Paper, Proposed Strategy and Work Plan, 2019-2023 - IESBA deadlineDownload PDF20171 March 2018ESBA Questionnaire on Fees Charged by Audit Firms - IESBA deadlineDownload PDF8 December 2017Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements - IESBA deadlineDownload PDF25 July 2017Proposed application material relating to Professional Skepticism and professional judgment - IESBA deadlineDownload PDF18 July 2017IESBA Strategy Survey Questionnaire - IESBA deadlineDownload PDF25 April 2017Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice - IESBA deadlineDownload PDF11 April 2017Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming AmendmentsDownload PDF25 April 2017Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming - IESBA deadlineDownload PDF25 May 2017Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2 – IESBA deadlineDownload PDF20169 May 2016Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client - CommentsDownload PDF18 April 2016Improving the Structure of the Code of Ethics for Professional Accountants Phase 1 - CommentsDownload PDF21 March 2016Proposed Revisions Pertaining to Safeguards in the Code Phase 1 - CommentsDownload PDF20154 September 2015Responding to Non-Compliance with Laws and Regulations – CommentsDownload PDF15 April 2015Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles - CommentsDownload PDF4 February 2015Improving the Structure of the Code of Ethics for Professional Accountants – CommentsDownload PDF12 November 2014Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client – CommentsDownload PDF18 August 2014Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit Clients – CommentsDownload PDFArchived Submissions201931 October 2019Comment on Exposure Draft: Role and Mindset of Professional AccountantsDownload PDF2018August 2018Comment on Consultation paper: Professional Skepticism – meeting public expectationsDownload PDFJuly 2018Comment on Consultation Paper, Proposed Strategy and Work Plan, 2019 – 2023Download PDF2017December 2017Comment on Proposed Revisions to the Code Pertaining to the Offering and Accepting of InducementsDownload PDFJuly 2017IESBA Strategy Survey QuestionnaireDownload PDFJuly 2017Comment on Proposed application material relating to Professional Skepticism and professional judgmentDownload PDFMay 2017Comment on Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2Download PDFApril 2017Comment on Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public PracticeDownload PDFApril 2017Comment on Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming AmendmentsDownload PDF2016June 2016Comment on Proposed Code of Professional Conduct for Registered Auditors Custody of Client AssetsDownload PDFMay 2016Comment on Proposed Code addressing Long Association of PersonnelDownload PDFApril 2016Comments on Improving the Structure of the Code of Ethics for Professional Accountants Phase 1Download PDFMarch 2016Comments on Proposed Revisions Pertaining to Safeguards in the Code Phase 1Download PDF2015September 2015Comments on IESBA’s Exposure Draft, Responding to non-Compliance with Laws and RegulationsDownload PDFApril 2015Exposure Draft on Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental PrinciplesDownload PDFFebruary 2015Comments on the Consultation Paper on Improving the Structure of the Code of Ethics for Professional AccountantsDownload PDFNovember 2014Comments on the ED on Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance ClientDownload PDFAugust 2014Comments on the ED on Proposed Changes to Certain Provisions of the Code addressing non-assurance services for audit clientsView resource