Proposed standards

Proposed standards

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


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

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