Proposed International Standard on Assurance Engagements
ISAE 3410, Assurance Engagements on Greenhouse Gas Statements

This exposure draft seeks views from practitioners and other stakeholders in relation to proposed International Standard on Assurance Engagements (ISAE) 3410, Assurance Engagements on Greenhouse Gas Statements. The proposed standard deals with both limited assurance engagements and reasonable assurance engagements to report on an entity's GHG statement.

Submitted Comment Letters

1. Chris Barnard (Germany)
February 7, 2011

2. Audit Oversight Board Malaysia (Malaysia)
May 9, 2011

3. Auditing and Assurance Standards Board (Canada) (Canada)
May 13, 2011

4. Riaz Ahmad and Company, Chartered Accountants (Pakistan)
June 4, 2011

5. CPA Australia (Australia)
June 6, 2011

6. New Zealand Institute of Chartered Accountants (New Zealand)
June 6, 2011

7. Wales Audit Office (United Kingdom)
June 6, 2011

8. CGA-Canada (Canada)
June 8, 2011

9. The Institute of Chartered Accountants of Scotland (United Kingdom)
June 8, 2011

10. Canadian Institute of Chartered Accountants (Canada)
June 9, 2011

11. DnR - The Norwegian Institute of Public Accountants (Norway)
June 9, 2011

12. Planet & Prosperity Ltd (United Kingdom)
June 9, 2011

13. The Climate Registry (United States)
June 9, 2011

14. ACCA (United Kingdom)
June 10, 2011

15. ANSI (United States)
June 10, 2011

16. BDO (Belgium)
June 10, 2011

17. CIPFA (United Kingdom)
June 10, 2011

18. Douglas Hileman Consulting LLC (United States)
June 10, 2011

19. ICAP (Pakistan)
June 10, 2011

20. Interim Canadian Board of the Institute of Internal Auditors (Canada)
June 10, 2011

21. Lloyd's Register Quality Assurance Ltd (LRQA) (United Kingdom)
June 10, 2011

22. PwC (United Kingdom)
June 10, 2011

23. RSM International (United Kingdom)
June 10, 2011

24. South African Institute of Chartered Accountants (South Africa)
June 10, 2011

25. The Japanese Institute of Certified Public Accountants (Japan)
June 10, 2011

26. Deloitte Touche Tohmatsu Limited (United States)
June 13, 2011

27. Felicitas Irungu (Kenya)
June 13, 2011

28. Australian Auditing and Assurance Standards Board (Australia)
June 14, 2011

29. The Nederlandse Beroepsorganisatie van Accountants (NBA) (Amsterdam)
June 14, 2011

30. Grant Thornton International Ltd (United States)
June 17, 2011

31. AICPA (United States)
June 20, 2011

32. Institute of Certified Public Accountants of Singapore (Singapore)
June 20, 2011

33. KPMG IFRG (United Kingdom)
June 20, 2011

34. IRBA (South Africa)
June 23, 2011

35. FSR -- danske revisorer (Denmark)
June 27, 2011

36. ICAEW (United Kingdom)
July 1, 2011

37. Auditing Practices Board (United Kingdom)
July 8, 2011

38. FEE (Belgium)
July 20, 2011

39. ICJCE (Spain)
July 20, 2011

40. IDW (Germany)
August 11, 2011

41. Ernst & Young (United Kingdom)
August 19, 2011