Proposed International Standard on Review Engagements
ISRE 2400 (Revised), Engagements to Review Historical Financial Statements

This exposure draft seeks views from practitioners and other stakeholders in relation to proposed International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements. The proposed revised standard deals with the practitioner's responsibilities when engaged to perform a review of historical financial statements, when the practitioner is not the auditor of the entity's financial statements, and the form and content of the practitioner's report on the financial statements.

Submitted Comment Letters

1. SRA (Netherlands)
March 28, 2011

2. BHD Group (Canada)
April 11, 2011

3. Ordre des comptables agrees du Quebec (English version) (Canada)
April 11, 2011

4. Ordre des comptables agrees du Quebec (French version) (Canada)
April 11, 2011

5. Auditing Practices Board (United Kingdom)
May 12, 2011

6. Audit Oversight Board Malaysia (Malaysia)
May 13, 2011

7. Nederlandse BeroepsOrganisatie van Accountants (Amsterdam)
May 13, 2011

8. New Zealand Institute of Chartered Accountants (New Zealand)
May 15, 2011

9. CGA-Canada (Canada)
May 17, 2011

10. Auditing and Assurance Standards Board (Canada) (Canada)
May 18, 2011

11. CMA Canada (Canada)
May 18, 2011

12. Far - the Institute for the Accountancy Profession in Sweden (Sweden)
May 18, 2011

13. Meyers Norris Penny LLP (Canada)
May 18, 2011

14. ICPAK (Kenya)
May 19, 2011

15. AICPA (United States)
May 20, 2011

16. Australian Auditing and Assurance Standards Board (Australia)
May 20, 2011

17. BDO (Belgium)
May 20, 2011

18. Chamber of Hungarian Auditors (Hungary)
May 20, 2011

19. Consiglio nazionale dottori commercialisti e degli esperti contabili (Italy)
May 20, 2011

20. Grant Thornton International Ltd (United States)
May 20, 2011

21. ICAP (Pakistan)
May 20, 2011

22. IFAC - SMP Committee (United States)
May 20, 2011

23. Institute of Certified Public Accountants of Singapore (Singapore)
May 20, 2011

24. Instituto de Censores Jurados de Cuentas de Espana (Spain)
May 20, 2011

25. South African Institute of Chartered Accountants (South Africa)
May 20, 2011

26. The Institute of Chartered Accountants of Scotland (Scotland)
May 20, 2011

27. The Malta Institute of Accountants (Malta)
May 20, 2011

28. The Japanese Institute of Certified Public Accountants (Japan)
May 22, 2011

29. Deloitte Touche Tohmatsu Limited ((unspecified))
May 23, 2011

30. Hong Kong Institute of CPAs (Hong Kong (Special Administrative Region of China))
May 23, 2011

31. Instituto dos Auditores Independentes do Brasil - IBRACON (Brazil)
May 23, 2011

32. CICPA (China)
May 24, 2011

33. Australian Accounting Profession (Australia)
May 25, 2011

34. Ernst & Young Global (United States)
May 25, 2011

35. European Federation of Accountants and Auditors for SMEs (Belgium)
May 25, 2011

36. EvansMartin LLP (Canada)
May 25, 2011

37. FSR (Denmark)
May 25, 2011

38. Independent Regulatory Board for Auditors (South Africa)
May 25, 2011

39. Instituto dos Auditores Independentes do Brasil - IBRACON (Brazil)
May 25, 2011

40. Office of the Auditor-General of New Zealand (New Zealand)
May 25, 2011

41. PwC (United Kingdom)
May 25, 2011

42. RSM International (United Kingdom)
May 25, 2011

43. Zambia Institute of Chartered Accountants (ZICA) (Zambia)
May 25, 2011

44. Federation des Experts Comptables Europeens (Belgium)
May 26, 2011

45. Institut der Wirtschaftspruefer in Deutschland e.V. - IDW (Germany)
May 26, 2011

46. Dr. Joseph S. Maresca, CPA, CISA (United States)
May 27, 2011

47. Malaysian Institute of Accountants (Malaysia)
May 27, 2011

48. ACCA (United Kingdom)
May 29, 2011

49. ICAEW (United Kingdom)
May 31, 2011

50. All Responses 1 of 4
June 3, 2011

51. All Responses 2 of 4
June 3, 2011

52. All Responses 3 of 4
June 3, 2011

53. All Responses 4 of 4
June 3, 2011

54. KPMG (United Kingdom)
June 3, 2011

55. Compagnie Nationale des Commisssaires aux Comptes (CNCC) and the Conseil Superieur de l'Ordre des Experts-Comptables (CSOEC) (France)
October 18, 2011