The International Accounting Education Standards Board™ (IAESB™) has released its 2013 Annual Report, Enhancing Professional Accounting Education. The report highlights the IAESB’s work in the public interest to enhance the quality and consistency of professional accounting education practices throughout the world and to strengthen the public’s confidence in the competence and judgment of professional accountants.

The SMP Committee submitted this comment letter to the International Ethics Standards Board for Accountants in response to their Exposure Draft, Proposed Changes to Certain Provisions in the Code Addressing Non-Assurance Services for Audit Clients.