International Exposure Drafts

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

The International Ethics Standards Board for Accountants (IESBA) has released the following Exposure Drafts:

  1. Proposed Revisons to Part 4B of the Code to Align with Terms and Concepts Used in ISAE 3000 (Revised). 

Read the Press Release

Comments on the Exposure Draft are requested by 1 June 2019 from all stakeholders.

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  1. Proposed International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements
  2. Proposed International Standard on Quality Management 2, Engagement Quality Reviews

Read the Press Release

Comments on the Exposure Draft are requested by 12 June 2019 from all stakeholders.


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