These proposed revisions for International Standard on Auditing 570 (Revised), Going Concern, aim to:

The proposed strategy recognizes the public commitment the IESBA has made to developing timely ethics (including independence) standards for sustainability reporting and assurance to meet the increasing needs of investors, customers, workers, government agencies and other stakeholders for sustainability information.

The proposed revisions to the Code addressing tax planning and related services respond to public interest concerns about tax avoidance and the role played by consultants, including professional tax advisers, in light of revelations in recent years such as the Paradise and Pandora Papers.

This proposed section, Part 10, Audits of Group Financial Statements, is intended to form part of the proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) when finalized. Group audits were not included in the scope of the original Exposure Draft of the ISA for LCE.

Please submit comments via the original English Exposure Draft web page

Please submit comments via the original English Exposure Draft web page

Veuillez soumettre vos commentaires par l’entremise de la page Web du document de consultation original en anglais. 

Date limite de réception des commentaires : le 9 septembre 2022

Comments must be submitted in English.

Veuillez soumettre vos commentaires par l’entremise de la page Web du document de consultation original en anglais. 

Date limite de réception des commentaires : le 17 octobre 2022

Comments must be submitted in English.