Using the Work of an External Expert
IESBA
| Exposure Drafts and Consultation Papers
English
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The Exposure Draft on Using the Work of an External Expert proposes an ethical framework to guide professional accountants or sustainability assurance practitioners, as applicable, in evaluating whether an external expert has the necessary competence, capabilities and objectivity in order to use that expert’s work for the intended purposes. The proposals also include provisions to aid in applying the Code’s conceptual framework when using the work of an external expert.
The IESBA invites all stakeholders to provide their feedback on the ED by April 30, 2024.
Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
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Botswana Accountancy Oversight Authority (BAOA) (1.28 MB)(Botswana)
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Mazars Group (Mazars) (200.88 KB)(International)
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Financial Reporting Council (FRC) (144.23 KB)(United Kingdom)
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New York State Society of CPAs (NYSSCPA) (245.25 KB)(United States of America)
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Securities Analysts Association of Japan (SAAJ) (206.78 KB)(Japan)
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Mo Chartered Accountants (Zimbabwe) (173.67 KB)(Zimbabwe)
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United States Government Accountability Office (GAO) (161.49 KB)(United States of America)
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Chamber of Auditors Czech Republic (CACR) (397.89 KB)(Czech Republic)
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Chartered Accountants Ireland (CAI) (456.45 KB)(Ireland)
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New Zealand Auditing & Assurance Standard Board (NZAuASB) (285.64 KB)(New Zealand)
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Hong Kong Institute of Certified Public Accountants (HKCPA) (375.94 KB)(Hong Kong, Special Administrative Region of China)
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CPA Australia (CPAA) (307.05 KB)(Australia)
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Wirtschaftsprüferkammer (WPK) (206.77 KB)(Germany)
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The Malaysian Institute of Certified Public Accountants (MICPA) (56.77 KB)(Malaysia)
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Association of Chartered Certified Accountants (ACCA) (198.73 KB)(International)
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The Independent Regulatory Board for Auditors (IRBA) (336.34 KB)(South Africa)
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Association of the Italian Audit Firms (ASSIREVI) (215.95 KB)(Italy)
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International Organization of Securities Commissions (IOSCO) (319.81 KB)(International)
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KPMG International Limited (KPMG) (277.12 KB)(International)
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Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) (170.09 KB)(Argentina)
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Asociacion Interamericana de Contabilidad (AIC) (365.72 KB)(Bolivia)
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Impax Asset Management (IMPAX) (184.56 KB)(International)
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Institute of Public Accountants Group (IPA) (252.78 KB)(Australia)
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Korean Institute of Certified Public Accountants (KICPA) (117.11 KB)(Korea)
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Institute of Singapore Chartered Accountants (ISCA) (142.78 KB)(Singapore)
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Institute of Chartered Accountants in England and Wales (ICAEW) (273.36 KB)(United Kingdom)
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Saudi Organization for Chartered and Professional Accountants (SOCPA) (902.61 KB)(Saudi Arabia)
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Institut der Wirtschaftspruefer in Deutschland (IDW) (593.47 KB)(Germany)
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BDO International Limited (BDO) (165.64 KB)(International)
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Public Accountants and Auditors Board Zimbabwe (PAAB) (463.34 KB)(Zimbabwe)
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Accountancy Europe (AE) (119.8 KB)(Europe & Central Asia)
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South Africa Institute of Chartered Accountants (SAICA) (271 KB)(South Africa)
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College of Public Accountants Costa Rica (CCPA) (156.97 KB)(Costa Rica)
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Compagnie Nationale des Comissarias aux Comptes and Conseil National de L’Ordre Des Experts-Comptables (CNCC & CNOEC) (3.09 MB)(France)
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Botswana Institute of Chartered Accountants (BICA) (221.07 KB)(Botswana)
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Ernst & Young Global Ltd. (EY) (59.92 KB)(International)
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National Association of State Boards of Accountancy (NASBA) (254.03 KB)(United States of America)
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Deloitte Touche Tohmatsu Limited (DTTL) (266.38 KB)(International)
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Institute of Chartered Accountants of Scotland (ICAS) (268.83 KB)(United Kingdom)
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AICPA Professional Ethics Executive Committee (PEEC) (223.93 KB)(United States of America)
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Grant Thornton International Limited (GTIL) (105.23 KB)(International)
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International Federation of Accountants (IFAC) (242.9 KB)(International)
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Colombia National Institute of Public Accountants (INCP) (293.77 KB)(Colombia)
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Global Accounting Alliance (GAA) (632.68 KB)(International)
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UNCTAD Latin America Regional Alliance (UNCTAD-ARL) (188.55 KB)(Latin America & Caribbean)
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Chamber of Financial Auditors of Romania (CFAR) (401.37 KB)(Romania)
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Pennsylvania Institute of Certified Public Accountants (PICPA) (282.84 KB)(United States of America)
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Crowe Global (CROWE) (125.67 KB)(International)
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Chartered Accountants Australia and New Zealand (CAANZ) (313.19 KB)(East Asia & Pacific)
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The Japanese Institute of Certified Public Accountants (JICPA) (231.25 KB)(Japan)