International Exposure Drafts

You can view all international exposure drafts, consultation papers or discussion papers that are open for comment here.

Proposed Revised Ethical Requirements Prohibiting Improper Inducements – IESBA’S Exposure Draft

The IESBA has proposed revisons to strengthen the Code in respect of offering and accepting inducements.

The Exposure Draft can be viewed at the IESBA website.

Stakeholders are invited to submit comments on the Exposure Draft to the APESB via the International Exposure Draft's page by 3 November 2017, for consideration in developing its submission to the IESBA.



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