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  • Proposed standards

Proposed standards

We provide input on proposals from international standard setters, including Exposure Drafts and other Discussion Papers

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IESBA Ethics    
 

 

BDO Comment

BDO Comment

IESBA Ethics    
IESBA Strategy Survey 2022    

BDO Comment

   
IAASB Audit and Assurance IESBA Ethics IESBA Ethics
Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits Proposed Technology-related Revisions to the Code

BDO Comment

BDO Comment

                       

BDO Comment

   
IESBA Ethics IAASB Audit and Assurance IESBA Ethics

Proposed Quality Management-related Conforming Amendments to the Code

Discussion Paper: Fraud & Going Concern in an Audit of Financial Statements

Proposed Revisions to the Definitions of Listed Entity & Public Interest Entity to the Code

BDO comment

BDO comment

BDO comment

   
IAASB Audit and Assurance IAASB Audit and Assurance  
  Proposed International Standard on Auditing 600 (Revised)

   Extended External Reporting (EER) Assurance   

 

BDO comment

BDO comment

 
IESBA Ethics    

Proposed Revisions to the Fee-related Provisions of the Code       

 

 

BDO comment

 


 

 

IESBA Ethics IESBA Ethics  
  Proposed Revisions to the Non-Assurance  Services Provisions of the Code      Proposed Revisions to the Code Addressing the Objectivity of Engagement Quality Reviews  

BDO comment

BDO comment

 
   
IESBA Ethics IAASB Audit and Assurance IAASB Audit and Assurance
Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants Audits of Less Complex Entities - Exploring Possible Options to Address the Challenges in Applying the ISAs Quality Management at the
Firm and Engagement Level,
Including Engagement Quality
Reviews

BDO comment

BDO comment

BDO comment

IAASB Audit and Assurance IAASB Audit and Assurance IAASB Audit and Assurance

Proposed International Standard
on Quality Management 1
(Previously International
Standard on Quality Control 1)

Proposed International Standard
on Quality Management 2
Proposed International Standard on Auditing 220 (Revised)
Quality Management for an Audit of Financial Statements

BDO comment

BDO comment

BDO comment

IESBA Ethics IAASB Audit and Assurance

IAASB Audit and Assurance

Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE
3000 (Revised)

Extended External Reporting (EER) Assurance Proposed Strategy for 2020 - 2023 and The IAASB’s Proposed Work Plan for 2020 – 2021

BDO comment

BDO comment

BDO comment

IAASB Audit and Assurance

IAESB Education  

Proposed International Standard on Related Services 4400 (Revised) – Agreed-Upon Procedures Engagements 

Proposed Revisions to IESs 2, 3, 4, and 8 - Information and Communications Technologies and Professional Skepticism

 

BDO comment

BDO comment

 

     
   
IESBA Ethics IESBA Ethics  
Professional Scepticism - Meeting Public Expectations IESBA Seeks Your View about the Level of Fees Charged by Audit Firms  

BDO Comment

BDO Comment

 
   
IESBA Ethics IAESB Education IAASB Audit and Assurance
Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements

Proposed International Education Standard 7, Continuing Professional Development (Revised)

Proposed International Standard on Auditing 540 (Revised)

 

Auditing Accounting Estimates and Related Disclosures

BDO Comment

BDO Comment

BDO Comment

IESBA Ethics IESBA Ethics IESBA Ethics

Prosed Application Material Relating to Professional Skepticism and Professional Judgment

Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2

Proposed Revisions Pertaining to Safeguards in the Code – Phase 2

BDO Comment

BDO Comment

BDO Comment

IESBA Ethics IAASB Audit and Assurance  
Proposal to Clarify the Applicability of Extant Part C to Professional Accountants in Public Practice Demand for Agreed-Upon Procedures Engagements and Other Services  

BDO Comment

BDO Comment

 

IAASB Audit and Assurance IESBA Ethics IESBA Ethics
Enhancing Audit Quality in the Public interest Long Association of Personnel with an Audit client Improving the Structure of the Code of Ethics for Professional Accountants – Phase 1

BDO Comment

BDO Comment

BDO Comment

IESBA Ethics IAESB Education IAESB Education
Propose Revisions Pertaining to Safeguards in the Code-Phase 1

Future Strategy and Priorities

Drafting changes to IESs

BDO Comment

BDO Comment

BDO Comment