You can view all international exposure drafts, consultation papers or discussion papers that are open for comment here.
IESBA consultation on stakeholder surveys for post-implementation reviews of NOCLAR Standard and the Restructured Code
The International Ethics Standards Board for Accountants (IESBA) have launched two stakeholder surveys as part of its Post-Implementation Reviews (PIRs) of the provisions of the Code addressing Responding to Non-Compliance with Laws and Regulations (NOCLAR), and the Restructured Code. The surveys aim to assess whether the NOCLAR provisions and the Restructured Code are achieving their intended objectives by identifying benefits and implementation challenges, and to inform any actions the IESBA may need to take in response.
The surveys are available to review on the IESBA’s website and are open until 3 July 2026 (for the Restructured Code) and 30 July 2026 (for NOCLAR).
Local submissions
Stakeholders are invited to submit comments to the APESB via the International Exposure Drafts page by 19 June 2026 (Survey on the Restructured Code) and 15 July 2026 (Survey on NOCLAR) for consideration in developing APESB’s submission to the IESBA. Alternatively, submissions can be sent via email to: sub@apesb.org.au.
