Daphna Smuckler
Global Head of Risk and Quality
We provide input on proposals from international standard setters, including Exposure Drafts and other Discussion Papers.
See what is coming next
IESBA Ethics
IAASB Audit and Assurance
ED: Proposed narrow scope amendments to ISQMs, ISAs and ISRE 2400 (Revised)
IESBA Ethics
Proposed IESBA Strategy and Work Plan (SWP), 2024 -2027 (the CP) | BDO Comment
Proposed Revisions to the Code Addressing Tax Planning and Related Services | BDO Comment
IAASB Audit and Assurance
The IAASB’s Proposed Strategy and Work Plan for 2024 – 2027 | BDO Comment
Proposed International Standard on Auditing 500 (Revised) Audit Evidence | BDO Comment
Proposed International Standard on Auditing 570 (Revised 202X) Going Concern | BDO Comment
Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements | BDO Comment
Proposed Part 10, Audits of Group Financial statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) | BDO Comment
IESBA Ethics
IESBA Strategy Survey 2022 | BDO Comment
IAASB Audit and Assurance
Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) | BDO Comment
IESBA Ethics
Proposed Technology-related Revisions to the Code | BDO Comment
IESBA Ethics
Proposed Quality Management-related Conforming Amendments to the Code | BDO Comment
IAASB Audit and Assurance
Discussion Paper: Fraud & Going Concern in an Audit of Financial Statements | BDO Comment
IESBA Ethics
Proposed Revisions to the Definitions of Listed Entity & Public Interest Entity to the Code | BDO Comment
IAASB Audit and Assurance
Proposed International Standard on Auditing 600 (Revised) | BDO Comment
Extended External Reporting (EER) Assurance | BDO Comment
IESBA Ethics
Proposed Revisions to the Fee-related Provisions of the Code | BDO Comment
Proposed Revisions to the Non-Assurance Services Provisions of the Code | BDO Comment
Proposed Revisions to the Code Addressing the Objectivity of Engagement Quality Reviews | BDO Comment
IESBA Ethics
Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants | BDO Comment
Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised) | BDO Comment
IAASB Audit and Assurance
Audits of Less Complex Entities - Exploring Possible Options to Address the Challenges in Applying the ISAs | BDO Comment
Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews | BDO Comment
Proposed International Standard on Quality Management 1 (Previously International Standard on Quality Control 1) | BDO Comment
Proposed International Standard on Quality Management 2 | BDO Comment
Proposed International Standard on Auditing 220 (Revised) Quality Management for an Audit of Financial Statements | BDO Comment
Extended External Reporting (EER) Assurance | BDO Comment
Proposed Strategy for 2020 - 2023 and The IAASB’s Proposed Work Plan for 2020 – 2021 | BDO Comment
Proposed International Standard on Related Services 4400 (Revised) – Agreed-Upon Procedures Engagements | BDO Comment
IAESB Education
Proposed Revisions to IESs 2, 3, 4, and 8 - Information and Communications Technologies and Professional Skepticism | BDO Comment
IESBA Ethics
Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements | BDO Comment
Prosed Application Material Relating to Professional Skepticism and Professional Judgment | BDO Comment
Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2 | BDO Comment
Proposed Revisions Pertaining to Safeguards in the Code – Phase 2 | BDO Comment
Proposal to Clarify the Applicability of Extant Part C to Professional Accountants in Public Practice | BDO Comment
IAASB Audit and Assurance
Proposed International Standard on Auditing 540 (Revised) / Auditing Accounting Estimates and Related Disclosures | BDO Comment
Demand for Agreed-Upon Procedures Engagements and Other Services | BDO Comment
IAESB Education
Proposed International Education Standard 7, Continuing Professional Development (Revised)
IESBA Ethics
Long Association of Personnel with an Audit client | BDO Comment
Improving the Structure of the Code of Ethics for Professional Accountants – Phase 1 | BDO Comment
Propose Revisions Pertaining to Safeguards in the Code-Phase 1 | BDO Comment
IAASB Audit and Assurance
Enhancing Audit Quality in the Public interest | BDO Comment
IAESB Education
Future Strategy and Priorities | BDO Comment
Drafting changes to IESs | BDO Comment