The IFAC SMP Advisory Group (SMPAG) welcomes the opportunity to provide input to the International Auditing and Assurance Standards Board’s (IAASB’s) Exposure Draft for the Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs.

September 2023 marks the half-way point to the deadline set by the United Nations for achieving the 2030 Agenda and the Sustainable Development Goals.