International Exposure Drafts

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

Proposed Application Material Relating to Professional Skepticism and Professional Judgment - IESBA's Exposure Draft 

The IESBA has proposed revisions to the Code to include application material on Professional Skepticism and Professional Judgment.

The Exposure Draft can be viewed at the IESBA website.

Stakeholders are invited to submit comments to the APESB by the International Exposure Draft's page by 7 July 2017 for consideration in developing its submission to the IESBA.

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