Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations

Proposed Amendments to the IAASB’s International Standards

IAASB

Jul 23, 2015 | Exposure Drafts and Consultation Papers

English

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Comments due by: Oct 21, 2015

This Exposure Draft was reposted on 8/20/2015 to correct certain typographical errors*

The Exposure Draft, Proposed Amendments to the IAASB’s International Standards—Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations, aims to propose limited amendments to the IAASB’s International Standards in response to the International Ethics Standards Board for Accountants^® (IESBA’s^®) May 2015 Re-Exposure Draft, Responding to Non-Compliance with Laws and Regulations (NOCLAR).

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Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations

Submitted Comment Letters

Chris Barnard (Individual) (179.8 KB)
(Germany)

Oct 5, 2015
Chartered Accountants Australia and New Zealand (143.17 KB)
(Australia)

Oct 6, 2015
Institute of Registered Auditors (IBR- IRE) (72.87 KB)
(Belgium)

Oct 7, 2015
ASSOCIATION OF NATIONAL ACCOUNTANTS OF NIGERIA (ANAN) (59.99 KB)
(Nigeria)

Oct 12, 2015
Australian Auditing and Assurance Standards Board (AUASB) (46.96 KB)
(Australia)

Oct 13, 2015
FSR-danske revisorer (362.3 KB)
(Denmark)

Oct 14, 2015
ICAS (365.29 KB)
(United Kingdom)

Oct 14, 2015
ISCA (372.7 KB)
(Singapore)

Oct 14, 2015
Financial Reporting Council (80.25 KB)
(United Kingdom)

Oct 15, 2015
THE INSTITUTE OF CHARTERED ACCOUNTANTS [GHANA] (1.67 MB)
(Ghana)

Oct 15, 2015
FEE - Federation of European Accountants (587.35 KB)
()

Oct 15, 2015
Ernst & Young Global Limited (118.55 KB)
()

Oct 15, 2015
American Institute of Certified Public Accountants (341.58 KB)
(United States of America)

Oct 16, 2015
BDO (295.84 KB)
(United Kingdom)

Oct 19, 2015
Malaysian Institute of Accountants (691.78 KB)
(Malaysia)

Oct 20, 2015
KICPA (112.83 KB)
(Korea)

Oct 20, 2015
Auditing and Assurance Standards Board (189.43 KB)
(Canada)

Oct 20, 2015
MAZARS (87.93 KB)
(France)

Oct 20, 2015
The Japanese Institute of Certified Public Accountants (231.39 KB)
(Japan)

Oct 20, 2015
The Malaysian Institute of Certified Public Accountants (120.94 KB)
(Malaysia)

Oct 21, 2015
Wirtschaftsprüferkammer, WPK (30.46 KB)
(Germany)

Oct 21, 2015
Institute of Public Accountants (690.11 KB)
()

Oct 21, 2015
Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (198.81 KB)
(Germany)

Oct 21, 2015
Office of the Auditor General of Canada (498.98 KB)
(Canada)

Oct 21, 2015
Independent Regulatory Board for Auditors (618.55 KB)
(South Africa)

Oct 21, 2015
ASSIREVI (612.29 KB)
(Italy)

Oct 21, 2015
South African Institute of Chartered Accountants (229.22 KB)
(South Africa)

Oct 21, 2015
City University of New York - Hunter College, Graduate Program (266.95 KB)
(United States of America)

Oct 21, 2015
Deloitte (133.46 KB)
()

Oct 21, 2015
PwC (143.69 KB)
()

Oct 21, 2015
Institute of Certified Public Accountants of Kenya (226.14 KB)
(Kenya)

Oct 21, 2015
Federación Argentina de Consejos Profesionales de Ciencias Económicas (93.04 KB)
(Argentina)

Oct 21, 2015
IFAC SMP Committee (85.67 KB)
()

Oct 21, 2015
New Zealand Auditing and Assurance Standards Board of the External Reporting Board (468.08 KB)
(New Zealand)

Oct 21, 2015
Hong Kong institute of Certified Public Accountants (97.29 KB)
(Hong Kong, Special Administrative Region of China)

Oct 21, 2015
United States Government Accountability Office (122.91 KB)
(United States of America)

Oct 21, 2015
Nederlandse Beroepsorganisatie van Accountants (119.14 KB)
(Netherlands)

Oct 21, 2015
CIPFA (166.32 KB)
(United Kingdom)

Oct 22, 2015
The Institute of Chartered Accountants of Pakistan (389.78 KB)
(Pakistan)

Oct 26, 2015
CPA Australia (155.65 KB)
(Australia)

Oct 28, 2015
Chartered Accountants Ireland (583.36 KB)
(Ireland)

Oct 28, 2015
Compagnie Nationale des Commissaires aux Comptes and the Conseil Superieur de I’Ordre des Experts-Comptables (276.64 KB)
(France)

Nov 19, 2015
The International Forum of Independent Audit Regulators (386.09 KB)
()

Jan 11, 2016
International Organization of Securities Commissions (235.31 KB)
()

Apr 5, 2016
KPMG (283.73 KB)
()

Apr 5, 2016