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Exposure Draft, Responding to Non-compliance with Laws & Regulations

IESBA
| Exposure Drafts and Consultation Papers
English
Comments due by:

The proposed standard sets out a new framework to guide auditors, other professional accountants in public practice, and professional accountants in business (PAIBs) in deciding how best to act in the public interest when they come across an act or suspected act of non-compliance with laws and regulations. 

The development of the proposed standard was informed by stakeholder responses to the first Exposure Draft issued in August 2012 and other extensive consultation with stakeholders, including global roundtables in Hong Kong, Brussels, and Washington, DC in 2014, and discussions with the IESBA Consultative Advisory Group.

For an overview of the proposed standard, see the At-a-Glance document

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Submitted Comment Letters

  1.  (Mexico)
  2.  (Mexico)
  3.  (Mexico)
  4.  (Mexico)
  5.  (Mexico)
  6.  (Mexico)
  7. CIPFA (90.19 KB)
     ()
  8.  (Haiti)
  9.  ()
  10.  (Germany)
  11.  (United States of America)
  12. CPA Canada (75.84 KB)
     (Canada)
  13.  (Ghana)
  14.  (South Africa)
  15. VRC (202.67 KB)
     (Netherlands)
  16. SRA (98.88 KB)
     (Netherlands)
  17.  (Malaysia)
  18.  (Ireland)
  19.  (Denmark)
  20.  ()
  21. ICAS (471.06 KB)
     (United Kingdom)
  22.  ()
  23. CIMA (166.15 KB)
     ()
  24.  (United States of America)
  25.  ()
  26.  (United States of America)
  27.  (New Zealand)
  28. KICPA (198.42 KB)
     (Korea)
  29.  (France)
  30.  (Belgium)
  31.  (Malaysia)
  32.  (United States of America)
  33. ISCA (400.88 KB)
     (Singapore)
  34.  (Germany)
  35. ICAEW (54.74 KB)
     (United Kingdom)
  36. RSM International (331.08 KB)
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  37.  (South Africa)
  38.  (United States of America)
  39.  (South Africa)
  40.  (United Kingdom)
  41.  ()
  42.  (Kenya)
  43.  ()
  44. IFAC SMP Committee (92.42 KB)
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  47.  (Hong Kong, Special Administrative Region of China)
  48.  ()
  49.  (United States of America)
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