You can view all international exposure drafts, consultation papers or discussion papers that are open for comment here.
IAASB and IESBA consultation on joint stakeholder survey to shape 2028-2031 strategies
The International Ethics Standards Board for Accountants (IESBA) and the International Auditing and Assurance Standards Board (IAASB) have launched a joint global stakeholder survey, marking the beginning of work toward their respective Strategies and Work Plans (SWPs) for 2028–2031 period. This survey seeks stakeholder input on key issues that will inform the development of separate IAASB and IESBA Consultation Papers, which are anticipated to be approved in late 2026 and issued for public consultation in 2027.
The survey is available to review on the IESBA’s website and is open until 15 May 2026.
IESBA consultation on global surveys to inform its Role of CFOs initiative
The International Ethics Standards Board for Accountants (IESBA) have launched two extended global stakeholder surveys to inform its Role of CFOs initiative, focusing on the evolving role of CFOs and equivalent senior finance leaders, the ethical challenges resulting from this evolution, and whether the IESBA Code remains clear, fit-for-purpose, and practical in the public interest.
The surveys are available to review on the IESBA’s website and are open until 24 April 2026.
Local submissions
Stakeholders are invited to submit comments to the APESB via the International Exposure Drafts page by 10 April 2026 (CFOs Surveys) and 1 May 2025 (Joint Stakeholder Survey) for consideration in developing APESB’s submission to the IESBA. Alternatively, submissions can be sent via email to: sub@apesb.org.au.
