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Exposure Drafts and Comment Letters

Home Audit and Ethics Pronouncements  Exposure Drafts and Comment Letters

Comments are invited on the under mentioned exposure drafts, within the comment deadline date. Comments may be emailed to the Standards Department at standards@irba.co.za. Please note that comments will be regarded as being on public record unless confidentiality is requested.

 
Title Issue Date Comment Date Submitted Comment Letters Section
Exposure Draft: Proposed Guide (Revised 20XX) for Registered Auditors: Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme 25 June 2026 27 August 2026 Standards
Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised XXX 2026), Illustrative Reports 3 June 2026 7 August 2026 Standards
Invitation to Comment on the IAASB’s Proposed International Standard on Review Engagements 2410 (Revised), Review of Interim Financial Information Performed by the Independent Auditor of the Entity’s Annual Financial Statements 26 May 2026 14 August 2026 Standards
IESBA Post-Implementation Review (PIR) Surveys: 23 April 2026 3 July 2026 30 July 2026 Ethics
 IAASB ISA 540 (Revised) Post-Implementation Survey: 23 March 2026 15 June 2026 Standards
Joint IESBA and IAASB Stakeholder Survey – Strategy and Workplans for 2028-2031 21 January 2026 15 May 2026
Display Letters
Ethics
Exposure Draft: Proposed Revised IRBA Code of Professional Conduct for Registered Auditors, Incorporating Ethics Standards for Sustainability Assurance, including Independence Standards and the Standard on Using the Work of an External Expert, with the Necessary South African Enhancements Board Notice 791 of 2025 6 June 2025 8 August 2025 – Comment period closed
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Ethics
Invitation to Comment on the Proposed Narrow Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert Project  16 May 2025  30 June 2025 – Comment period closed Standards
Consultation Paper: Collective Investment Vehicles and Pension Funds – Auditor Independence 23 April 2025 30 June 2025 – Comment period closed Ethics
Exposure Draft: Proposed SAAPS 3 (Revised XX 2025), Updates to Illustrative Auditor’s Reports as a result of the IAASB’s narrow-scope amendments to ISA 700 (Revised) 10 March 2025 16 April 2025 – Comment period closed
Display Letters
Standards
Invitation to Comment on the IAASB’s Post-Exposure Consultation on the Listed and Public Interest Entities Project 14 February 2025 18 March 2025 – Comment period closed Standards
An Invitation to Participate in a PSSC Survey on Guidance for Auditing in the Public Sector 24 May 2023 28 June 2024 – Comment period closed Standards
Exposure Draft: Proposed Due Process Policy for the Development, Adoption and Issue of Quality Management, Auditing, Review, Other Assurance and Related Services Pronouncements (Revised March 2024) 26 March 2024 31 May 2024 – Comment period closed Standards
Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 7, Transparency Reports of Firms that Audit Financial Statements of Publicly Traded Entities 14 March 2024 15 June 2024 – Comment period closed
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Standards
Exposure Draft: Proposed International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit Of Financial Statements 22 February 2024 05 June 2024 – Comment period closed Standards
Exposure Draft: Proposed Narrow Scope Amendments to International Standards on Quality Management, International Standards on Auditing and International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code 19 February 2024 08 March 2024 – Comment period closed Standards
Exposure Draft on International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) Board Notice 570 of 2024 12 February 2024 19 April 2024 – Comment period closed Ethics
Exposure Draft on Using the Work of an External Expert Board Notice 570 of 2024 12 February 2024 8 April 2024 – Comment period closed Ethics
Exposure Draft: Proposed Guide for Registered Auditors (Revised), Joint Audit Engagements 29 November 2023 29 February 2024 – Comment period closed
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Standards
Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised), Illustrative Reports 21 September 2023 30 November 2023 – Comment period closed
Display Letters
Standards
Exposure Draft: Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conforming and Consequential Amendments to Other IAASB Standards 1 September 2023 3 November 2023 – Comment period closed Standards
Exposure Draft: Proposed International Standard on Auditing 570 (Revised), Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs 9 May 2023 28 July 2023 – Comment period closed Standards
Exposure Draft: Proposed Revisions to the Code Addressing Tax Planning and Related Services Board Notice 426 of 2023 28 March 2023 8 May 2023 – Comment period closed Ethics
Exposure Draft: Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) and Proposed Conforming Amendments 9 February 2023 2 May 2023 – Comment period closed Standards
Exposure Draft: Proposed Amendments to the IRBA Code of Professional Conduct for Registered Auditors – Revisions to the Definitions of Listed Entity and Public Interest Entity in the IRBA Code Board Notice 377 of 2022 7 December 2022 3 April 2023 – Comment period closed
Display Letters
 Ethics
Exposure Draft: Proposed Due Process Policy for the Development, Adoption and Issue of Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements (Revised November 2022) 30 November 2022 31 March 2023 – Comment period closed
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Standards
Exposure Draft: Proposed Status and Authority of Quality Management, Auditing, Assurance and Related Services Pronouncements (Revised November 2022) 30 November 2022 31 March 2023 – Comment period closed Standards
Exposure Draft: Proposed International Standard on Auditing 500 (Revised), Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs 2 November 2022 24 March 2023 – Comment period closed Standards
Exposure Draft: Proposed Narrow Scope Amendments to ISA 700 (Revised) and ISA 260 (Revised) as a Result of Revisions to the IESBA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities (PIEs) 12 July 2022 12 September 2022 – Comment period closed
Display Letters
Standards
Exposure Draft: Proposed IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements Board Notice 309 of 2022 7 July 2022 5 October 2022 – Comment period closed
Display Letters
Standards
Exposure Draft: Proposed IRBA Rules Arising from the International Standards on Quality Management Board Notice 302 of 2022 14 June 2022 19 August 2022 – Comment period closed
Display Letters
Standards
IESBA Strategy Survey 2022 26 April 2022 8 July 2022 – Comment period closed Ethics
Exposure Draft: Proposed Revisions to the IESBA Code Relating to the Definition of Engagement Team and Group Audits Board Notice 229 of 2022 10 March 2022 10 May 2022 – Comment period closed Ethics
Exposure Draft: Proposed International Ethics Standards Board for Accountants Proposed Technology-related Revisions to the Code Board Notice 229 of 2022 7 March 2022 23 May 2022 – Comment period closed Ethics
Proposed Quality Management-related Conforming Amendments to the Code Exposure Draft Board Notice 124 of 2021 30 August 2021 17 October 2021 – Comment period closed Ethics
Exposure Draft: Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) 12 August 2021 30 November 2021 – Comment period closed Standards
Consultation Paper – Enhancing Disclosures in the Auditor’s Reports in South Africa: Addressing the Needs of Users of Financial Statements Submit comments via Microsoft Forms (Click this link) Response template (to be used when submitting comments via a comment letter) 17 June 2021 15 September 2021 – Comment period closed
Display Letters
Standards
Exposure Draft: Proposed Conforming and Consequential Amendments to IRBA Pronouncements arising from the International Auditing and Assurance Standards Board’s (IAASB) Quality Management Standards 4 June 2021 4 August 2021 – Comment period closed
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Standards
Exposure Draft: Proposed Guide for Registered Auditors: Guidance on Performing Audits on behalf of the AGSA (Revised May 2021) 24 May 2021 8 July 2021 – Comment period closed Standards
Long Association Post-Implementation Review (Phase 1) Stakeholder Questionnaire 23 April 2021 19 May 2021 – Comment period closed Ethics
Exposure Draft: Proposed Amendments to the IAASB’s International Standards: Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of the New and Revised Quality Management Standards 25 February 2021 10 May 2021 – Comment period closed Standards
Exposure Draft: Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Board Notice 15 of 2021 9 February 2021 19 April 2021 – Comment period closed Ethics
IAASB Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statement Audit 7 October 2020 30 November 2020 – Comment period closed Standards
Exposure Draft: Proposed Guide for Registered Auditors: Guidance on Performing Audits where the AGSA has Opted Not to Perform the Audit (Revised August 2020) 31 August 2020 15 October 2020 – Comment period closed Standards
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 Board Notice 96 of 2020 18 August 2020 21 September 2020 – Comment period closed Ethics
Exposure Draft: Proposed International Standard on Auditing 600 (Revised) Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) 4 May 2020 4 September 2020 – Comment period closed Standards
IAASB Consults on Extended External Reporting Assurance 25 March 2020 13 July 2020 – Comment period closed Standards
IESBA Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers Board Notice 9 of 2020 4 February 2020 16 March 2020 – Comment period closed Ethics
Board Notice 9 of 2020 IESBA Proposed Revisions to the Non-Assurance Services Provisions of the Code IESBA Proposed Revisions to the Non-Assurance Services Provisions of the Code – Mapping Table 29 January 2020 9 April 2020 – Comment period closed Ethics
Board Notice 9 of 2020 IESBA Proposed Revisions to the Fee-Related Provisions of the Code 29 January 2020 9 April 2020 – Comment period closed Ethics
Exposure Draft: Proposed Guide for Registered Auditors: Joint Audit Engagements 4 December 2019 6 March 2020 – Comment period closed
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Standards
Exposure Draft, Conforming Amendments to the IAASB’s International Standards as a Result of the Revised IESBA Code 27 November 2019 10 January 2020 – Comment period closed Standards
Proposed Guide for Registered Auditors: Engagements on Legal Practitioners’ Trust Accounts (Revised November 2019) 22 November 2019 5 February 2020 – Comment period closed Standards
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Board Notice 158 of 2019
Proposed Amendments to the IRBA Code of Professional Conduct relating to Registered Candidate Auditors		28 August 201931 October 2019 – Comment period closed Ethics
Board Notice 160 of 2019
IESBA Proposes Changes to Promote Role and Mindset Expectations of Professional Accountants		31 July 201917 October 2019 – Comment period closed Ethics
IAASB Discussion Paper: Audits of Less Complex Entities – Exploring Possible Options to Address the Challenges in Applying the ISAs13 May 201929 August 2019 – Comment period closed Standards
Board Notice 76 of 2019
IESBA Proposes Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)		29 April 201926 June 2019 – Comment period closed Ethics
Proposed Revised Guide for Registered Auditors: Auditing in the Public Sector08 April 201907 June 2019 – Comment period closed Standards
IAASB Consultation Paper: Extended External Reporting (EER) Assurance02 April 201931 May 2019 – Comment period closed Standards
Exposure Draft: Proposed SAAPS 4, Letters of Specific Inquiry to the Entity’s External Legal Practitioner Regarding Litigation and Claims Involving the Entity11 March 201914 June 2019 – Comment period closed Standards
Board Notice 30 of 2019
Proposed Amendments to IRBA Rules Regarding Improper Conduct		08 March 201915 April 2019 – Comment period closed Ethics

Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews

22 February 201906 June 2019 – Comment period closed Standards
Exposure Draft: Proposed Strategy for 2020–2023 and Work Plan for 2020–202122 February 201921 May 2019 – Comment period closed Standards
Exposure Draft: Proposed Guide for Registered Auditors: Assurance Engagements on Fresh Produce Agents’ Trust Accounts 11 December 201815 March 2019 – Comment period closed
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Standards
Exposure Draft: Proposed Revised Guide for Registered Auditors Assurance Engagements on Financial Service Providers’ Separate Accounts (Section 19(3)) and Reporting Requirements (Section 19(4)) of the Financial Advisory and Intermediary Services Act07 December 201807 March 2019 – Comment period closed Standards
Board Notice 179 of 2018
Exposure Draft: Proposed Amendments to Section 321 of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018): Second Opinions		07 December 201805 February 2019 – Comment period closed Ethics
Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised 2019), Illustrative Reports29 November 201828 February 2019 – Comment period closed
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Standards
Exposure Draft: Proposed International Standard on Related Services 4400 (Revised) Agreed-Upon Procedures Engagements23 November 201827 February 2019 – Comment period closed Standards

Exposure Draft: Proposed International Standard on Auditing 315 (Revised), Identifying and Assessing the Risks of Material Misstatement

16 July 201805 October 2018 – Comment period closed Standards
Proposed Revised Guide for Registered Auditors: Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme06 June 201810 August 2018 – Comment period closed Standards
Envisioning the Future – Survey on the IAASB’s Future Strategy04 June 201824 July 2018 – Comment period closed Standards
Board Notice 73 of 2018
Proposed Revised and Restructured IRBA Code of Professional Conduct
The Mapping Table may be used as a supplement to the Proposed Revised and Restructured IRBA Code of Professional Conduct.
Mapping Table – Proposed South African Amendments		31 May 201802 July 2018 – Comment period closed Auditor Ethics
Professional Skepticism – Meeting Public Expectations29 May 201801 August 2018 – Comment period closed Auditor Ethics
Proposed IESBA Strategy and Work Plan 2019-202323 April 201816 July 2018 – Comment period closed Auditor Ethics
IESBA Fees Questionnaire 08 January 201801 March 2018 – Comment period closed Auditor Ethics
Proposed Revised Guide for Registered Auditors: Access to Working Papers30 November 201728 February 2018 – Comment period closed Auditing Standards
Exposure Draft: Proposed SAAEPS 129 November 201729 March 2018 – Comment period closed Auditing Standards
Board Notice 167 of 2017
IESBA’s Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements		14 September 2017Comment period closed Auditor Ethics
Proposed SAAPS 2 (Revised 2017), Financial Reporting Frameworks and the Auditor’s Report31 August 2017Comment period closed Auditing Standards
Board Notice 107 of 2017
IESBA’s Proposed New Guidance for Professional Skepticism and Professional Judgment		24 May 2017Comment period closedNo comment letters receivedAuditor Ethics
Exposure Draft: Proposed International Standard on Auditing 540 (Revised), Auditing Accounting Estimates and Related Disclosures20 April 2017Comment period closedNo comment letters receivedAuditing Standards
Board Notice 18 of 2017
IESBA’s Proposed Revisions Pertaining to Safeguards in the Code – Phase 2 and Related Conforming Amendments		 Comment period closedNo comment letters receivedAuditor Ethics
IESBA’s Exposure Draft on Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2
Additional Information:		 Comment period closedNo comment letters receivedAuditor Ethics
Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services, and the Implications for the IAASB’s International Standards Comment period closedNo comment letters receivedAuditing Standards
Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics Comment period closedNo comment letters receivedAuditing Standards
Proposed Revised Guide for Registered Auditors: Engagements on Attorneys’ Trust Accounts Comment period closed
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Auditing Standards
Board Notice 153 of 2016
Proposed amendments to the IRBA Code of Professional Conduct responding to Non-compliance with Laws and regulations (Noclar) (Final amendment made to the IESBA Code of Ethics)		 Comment period closed
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Auditor Ethics
Proposed Guide for Registered Auditors: Considerations for an Auditor or a Reviewer of a Company which is Factually Insolvent Comment period closed
Display Letters
Auditing Standards
Board Notice – 11 of 2016
IESBA’s Exposure Draft on Improving the Structure of the Code of Ethics for Professional Accountants – Phase 1
IESBA Mapping Table Structure of Code Exposure Draft Phase 1		 Comment period closedNo comment letters receivedAuditor Ethics
Board Notice – 11 of 2016
IESBA’s Exposure Draft on Proposed Revisions Pertaining to Safeguards in the Code – Phase 1
Proposed Revisions Pertaining to Safeguards in the Code – Phase 1 Mapping Table		 Comment period closedNo comment letters receivedAuditor Ethics
Board Notice – 2 of 2016
IESBA’s Limited Re-exposure of Proposed changes to the Code Addressing the Long Association of Personnel with an Audit or Assurance Client		 Comment period closed
Display Letters
Auditor Ethics
Board Notice – 55 of 2016
Proposed Amendment to the Code of Professional Conduct for Registered Auditors relating to Custody of Client Assets		 Comment period closed
Display Letters
Auditor Ethics
Invitation to comment, Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits Comment period closedNo comment letters receivedAuditing Standards
Proposed ISA 810 (Revised): Engagements to Report on Summary Financial Statements Comment period closed Auditing Standards
Proposed Guide for Registered Auditors: Reporting Responsibilities of the Reporting Accountant Related to Property Entities in Terms of the JSE Listings Requirements Comment period closed
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Auditing Standards
Proposed Amendments to the IAASB’s International Standards—Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations Comment period closed Auditing Standards
Proposed SAAPS 3 (revised) Illustrative Reports Comment period closed
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Auditing Standards
A Proposed Guide for Registered Auditors: Audit of Predetermined Objectives Comment period closed Auditing Standards
A Proposed Guide for Registered Auditors: Auditing in the Public Sector Comment period closed Auditing Standards
Consultation paper, Enhancing the Value of Auditor Reporting: Exploring Options for Change Comment period closed Auditing Standards
Proposed ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information Comment period closed Auditing Standards
Proposed ISAE 3410, Assurance Engagements on Greenhouse Gas Statements Comment period closed Auditing Standards
Discussion paper, The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications Comment period closed Auditing Standards
Proposed ISRE 2400 (Revised), Engagements to Review Historical Financial Information Comment period closed Auditing Standards
Consultation paper, Proposed IAASB Strategy and Work Program for 2012 – 2014 Comment period closed Auditing Standards
Proposed ISRS 4410, Compilation Engagements Comment period closed Auditing Standards

Proposals relating to IAPSs:

 Comment period closed Auditing Standards
Proposed Revised SAAPS 2, Financial Reporting Frameworks and the Auditor’s Report Comment period closed Auditing Standards
Proposed ISA 610 (Revised), Using the Work of Internal Auditors and related enhancements to ISA 315 (Revised) Identifying and Assessing the Risks of Material Misstatements through Understanding the Entity and its Environment Comment period closed Auditing Standards
Proposed ISAE 3420, Assurance Engagements on the process to compile pro forma Financial Information included in a Prospectus Comment period closed Auditing Standards
Proposed South African Standard on Assurance Engagements 3502 : Assurance Engagements on eXtensible Business Reporting Language (XBRL) Comment period closed Auditing Standards
Proposed SAAPS 6 (Revised), External Confirmations from Financial Institutions Comment period closed
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Auditing Standards
Proposed Guide for Registered Auditors: Reporting on Financial Information Contained in Interim, Preliminary, Provisional and Abridged Reports Comment period closed
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Auditing Standards
Proposed ISA 720 (Revised), The Auditor’s Responsibilities Relating to other information in Documents Containing or Accompanying Audited Financial Statements and the Auditors Report Thereon Comment period closed Auditing Standards
Proposed Revised Guide for Registered Auditors: Access to Working Papers Comment period closed Auditing Standards
Proposed Due Process Policy for the Development, Adoption and Implementation of South African Quality Control, Auditing, Assurance and Related Services Pronouncements Comment period closed
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Auditing Standards
Proposed South African Preface to the Standards on Quality Control, Auditing, Assurance and Related Services Pronouncements Comment period closed
Display Letters
Auditing Standards
Invitation to Comment: Improving the Auditor’s Report Comment period closed Auditing Standards
Proposed SAAPS 3 (revised) Illustrative Reports Comment period closed
Display Letters
Auditing Standards
A Proposed Guide for Registered Auditors: Audit of Predetermined Objectives Comment period closed Auditing Standards
A Proposed Guide for Registered Auditors: Auditing in the Public Sector Comment period closed Auditing Standards
Consultation paper, Enhancing the Value of Auditor Reporting: Exploring Options for Change Comment period closed Auditing Standards
Proposed ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information Comment period closed Auditing Standards
Proposed ISAE 3410, Assurance Engagements on Greenhouse Gas Statements Comment period closed Auditing Standards
Discussion paper, The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications Comment period closed Auditing Standards
Proposed ISRE 2400 (Revised), Engagements to Review Historical Financial Information Comment period closed Auditing Standards
Consultation paper, Proposed IAASB Strategy and Work Program for 2012 – 2014 Comment period closed Auditing Standards
Proposed ISRS 4410, Compilation Engagements Comment period closed Auditing Standards

Proposals relating to IAPSs:

 Comment period closed Auditing Standards
Proposed Revised SAAPS 2, Financial Reporting Frameworks and the Auditor’s Report Comment period closed Auditing Standards
Proposed ISA 610 (Revised), Using the Work of Internal Auditors and related enhancements to ISA 315 (Revised) Identifying and Assessing the Risks of Material Misstatements through Understanding the Entity and its Environment Comment period closed Auditing Standards
Proposed ISAE 3420, Assurance Engagements on the process to compile pro forma Financial Information included in a Prospectus Comment period closed Auditing Standards
Proposed South African Standard on Assurance Engagements 3502 : Assurance Engagements on Broad-Based Black Economic Empowerment (B-BBEE) Verification Certificates Comment period closed B-BBEE Assurance
IESBA’s Exposure Draft on Proposed Standard on Responding to Non-Compliance with Laws and Regulations (NoCLAR)
IESBA’s At a Glance Summary		 Comment period closed on 14 August 2015 Auditor Ethics
Board notice No. 88 of 2015
Proposed Amendments to the IRBA Code of Professional Conduct relating to the Definition of Public Interest Entity (PIE)		 Comment period closed on 15 May 2015 Auditor Ethics
IESBA’s Exposure Draft on Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client Comment period closed on 31 October 2014 Auditor Ethics
IESBA’s Exposure Draft on Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit Clients Comment period closed on 4 August 2014 Auditor Ethics
Board Notice – 208 of 2013
Exposure Draft: Proposed Amendments to the Code of Professional Conduct for Registered Auditiors		 Comment period closed on 18 November 2013 Auditor Ethics
IESBA’s Exposure Draft on Proposed Changes to the Code for Professional Accountants to Address Illegal Acts Comment period closed on 30 November 2012 Auditor Ethics
IESBA’s Exposure Draft on Proposed Changes to the Code for Professional Accountants on the Definition of Those Charged with Governance Comment period closed on 15 October 2012 Auditor Ethics
IESBA’s Exposure Draft on Proposed Changes to the Code for Professional Accountants on the Definition of Engagement Team Comment period closed on 18 May 2012 Auditor Ethics
IESBA’s Exposure Draft on Proposed Changes to the Code of Ethics for Professional Accountants Addressing Conflicts of Interest Comment period closed on 23 March 2012 Auditor Ethics
IESBA’s 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 Comment period closed on 16 January 2012 Auditor Ethics
Board Notice No. 157 of 2009