You can view all international exposure drafts, consultation papers or discussion papers that are open for comment here.
IESBA Consultation Paper on Collective Investment Vehicles and Pension Funds – Auditor Independence
The International Ethics Standards Board for Accountants (the IESBA) has launched a public consultation to gather feedback on auditor independence for audits of Collective Investment Vehicles (“CIVs”) and Pension Funds (“Investment Schemes”). The consultation paper seeks views on whether revisions to the International Code of Ethics for Professional Accountants (including International Independence Standards) (the IESBA Code), are necessary to address the independence of auditors when they audit these Investment Schemes.
The consultation paper is available to review on the IESBA’s website, with the IESBA comment period closing 30 June 2025.
Local submissions
Stakeholders are invited to submit comments to the APESB via the International Exposure Drafts page by 6 June 2025 for consideration in developing APESB’s submission to the IESBA. Alternatively, submissions can be sent via email to: sub@apesb.org.au.
