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.
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Submitted Comment Letters
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PricewaterhouseCoopers IL(PwC) (510.34 KB)(International)
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Baker Tilly International (BKTI) (412.91 KB)(International)
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Chartered Professional Accountants Canada Public Trust Committee (CPAC) (324.68 KB)(Canada)
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Accounting Professional & Ethical Standards Board (APESB) (209.24 KB)(Australia)
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Accounting and Finance Association of Australia and New Zealand (AFAANZ) (316.72 KB)(Australia)
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Royal Netherlands Institute of Chartered Accountants (NBA) (100.34 KB)(Netherlands)
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Committee of European Auditing Oversight Bodies (CEAOB) (281.43 KB)(Europe & Central Asia)
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PKF Global (184.1 KB)(International)
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Irish Auditing and Accounting Supervisory Authority (IAASA) (164.6 KB)(Ireland)
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Malaysian Institute of Accountants (MIA) (310.73 KB)(Malaysia)
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Accounting and Corporate Regulatory Authority (ACRA) (324.12 KB)(East Asia & Pacific)
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RSM International Limited (RSM) (425.04 KB)(International)
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Conselho Federal de Contabilidade and Instituto Brasileiro de Auditoria Independente (IBRACON) (127.41 KB)(Latin America & Caribbean)
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International Forum of Independent Audit Regulators (IFIAR) (301.94 KB)(International)