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International Ethics Standards Board for Accountants |
Exposure Drafts
As part of its due process, the International Ethics Standards Board for Accountants (IESBA) exposes proposed standards for public comment. Each exposure draft is accompanied by an explanatory memorandum that highlights the objective(s) of, and the significant proposals contained in, the proposed standard. The explanatory memorandum may also direct respondents to aspects of the proposed standard on which specific feedback is sought.
Open Comment Period
The following IESBA exposure drafts have open comment periods. You are invited to submit your comments to edcomments@ifac.org by the specified comment date.
[There are currently no open comment period exposure drafts.]
Closed Comment Period
Once the comment period for an exposure draft has closed, the IESBA considers the comments received in finalizing the pronouncement. Exposure drafts and comment letters will remain on the website until the final pronouncement is issued.
Code of Ethics for Professional Accountants
Comments due by: Oct. 15, 2008
Comments from: | All Responses (1) | Firms (8) | Member Bodies (21) | Others (15) | Regulators and Oversight Authorities (3)
Section 290 of the IFAC Code of Ethics for Professional Accountants, Independence - Audit and Review Engagements
Comments due by: Aug. 31, 2008
Comments from: | All Responses (1) | Firms (7) | Member Bodies (20) | Other Professional Organizations (4) | Others (3) | Regulators and Oversight Authorities (2) | Standard Setters (1)
Strategic and Operational Plan, 2008-2009
Comments due by: Aug. 31, 2007
Comments from: | All Responses (1) | Firms (4) | Member Bodies (13) | Others (2) | Regulators (2)
Proposed Revised Section 290 of the Code of Ethics for Professional Accountants, Independence - Audit and Review Engagements, and Proposed Section 291, Independence - Other Assurance Engagements (issued July 2007)
Comments due by: Oct. 15, 2007
Comments from: | All Responses (1) | Firms (5) | Government Organizations (1) | Member Bodies (24) | Others (12) | Regulators (2)
Proposed Revised Section 290 of the Code of Ethics for Professional Accountants, Independence - Audit and Review Engagements, and Proposed Section 291, Independence - Other Assurance Engagements
Comments due by: Apr. 30, 2007
Comments from: | All Responses (4) | Firms (8) | Government Organizations (3) | Member Bodies (33) | Others (28) | Regulators (4)
