Exposure Draft, Responding to Non-compliance with Laws & Regulations

IESBA

May 6, 2015 | Exposure Drafts and Consultation Papers

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Comments due by: Sep 4, 2015

The proposed standard sets out a new framework to guide auditors, other professional accountants in public practice, and professional accountants in business (PAIBs) in deciding how best to act in the public interest when they come across an act or suspected act of non-compliance with laws and regulations.

The development of the proposed standard was informed by stakeholder responses to the first Exposure Draft issued in August 2012 and other extensive consultation with stakeholders, including global roundtables in Hong Kong, Brussels, and Washington, DC in 2014, and discussions with the IESBA Consultative Advisory Group.

For an overview of the proposed standard, see the At-a-Glance document.

Submitted Comment Letters

AAT (104.57 KB)
(United States of America)

Sep 4, 2015
KPMG (300.41 KB)
()

Sep 5, 2015
Felikar and Associates (FKA) (209 KB)
(Kenya)

Sep 7, 2015
Accounting Professional & Ethical Standards Board Limited (APESB) (167.13 KB)
(Australia)

Sep 7, 2015
Securities Commission Malaysia (SCM) (304.21 KB)
(Malaysia)

Sep 7, 2015
Group of 20 European Audit Regulators (281.04 KB)
()

Sep 8, 2015
CPA Australia (CPA Au) (118.66 KB)
(Australia)

Sep 9, 2015
Institute of Public Accountants (IPA) (851.57 KB)
(Australia)

Sep 9, 2015
Fédération des Experts Comptables Européens (FEE) (222.35 KB)
()

Sep 9, 2015
BDO (261.21 KB)
()

Sep 9, 2015
The Institute of Chartered Accountants of Pakistan (336.74 KB)
(Pakistan)

Sep 10, 2015
Consiglio Nazionale Dottori Commercialisti ed Esperti Contabili (CNDCEC) (1.28 MB)
(Italy)

Sep 10, 2015
FAR - the Institute for the Accountancy Profession in Sweden (40.14 KB)
(Sweden)

Sep 11, 2015
Nederlandse Beroepsorganisatie van Accountants (NBA) (28.15 KB)
(Netherlands)

Sep 11, 2015
Ernst & Young Global Limited (275.36 KB)
()

Sep 13, 2015
Hong Kong Institute of Certified Public Accountants (HKICPA) (1.75 MB)
(Hong Kong, Special Administrative Region of China)

Sep 17, 2015
The Japanese Institute of Certified Public Accountants (332.73 KB)
(Japan)

Sep 18, 2015
Firme Turnier (460.7 KB)
(Haiti)

Sep 18, 2015
Baker Tilly International (398.13 KB)
()

Sep 18, 2015
Institut des Experts-comptables et des Conseils Fiscaux – Instituut Van de Accountants en de Belastingconsulenten (IEC (176.23 KB)
(Belgium)

Sep 18, 2015
Denise Silva Ferreira Juvenal (290.92 KB)
(Brazil)

Sep 20, 2015
The Institute of Chartered Accountants of Zimbabwe (ICAZ) (540.23 KB)
(Zimbabwe)

Sep 21, 2015
ASSIREVI (257.46 KB)
(Italy)

Sep 22, 2015
International Forum of Independent Audit Regulators (329.82 KB)
()

Sep 28, 2015
Instituto dos Auditores Independentes do Brasil (IBRACON) (324.9 KB)
(Brazil)

Sep 30, 2015
Basel Committee on Banking Supervision (BCBS) (137.5 KB)
()

Oct 11, 2015
International Organization of Securities Commissions (IOSCO) (466.98 KB)
(United States of America)

Nov 6, 2015