International Exposure Drafts

You can view all international exposure drafts, consultation papers or discussion papers that are open for comment here.

The International Ethics Standards Board for Accountants (IESBA) has issued the following Exposure Drafts.

 

Proposed Technology-Related revisions to the Code

 – Read the Exposure Draft

 – Read the Media Release

To help inform the APESB’s submission to the IESBA on this exposure draft, Australian stakeholders are invited to submit comments on the exposure draft via the APESB website by 20 May 2022.

 

Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits

 – Read the Exposure Draft

 – Read the Media Release

To help inform the APESB’s submission to the IESBA on this exposure draft, Australian stakeholders are invited to submit comments on the exposure draft via the APESB website by 13 May 2022.