Exposure Drafts


APESB issues exposure drafts and invitations to comment on its proposals as part of its due process.  

Comments are welcomed from all interested parties on proposed new standards and revised standards and guidance notes.

The period for comment is usually three months, but this may vary.  Depending on the topic, APESB may convene a taskforce to enable further discussions and interchange of opinion with industry leaders.  

All comments received by APESB will be placed on the website at the conclusion of the exposure period as a matter of public record.