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  • Proposed standards

Proposed standards

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

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

Quality Management at the
Firm and Engagement Level,
Including Engagement Quality
Reviews

Proposed International Standard
on Quality Management 1
(Previously International
Standard on Quality Control 1)
Proposed International Standard
on Quality Management 2

BDO comment

BDO comment

BDO comment

IAASB Audit and Assurance IESBA Ethics

IAASB Audit and Assurance

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

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

BDO comment

BDO comment

BDO comment

IAASB Audit and Assurance

IAASB Audit and Assurance IAESB Education

Proposed Strategy for 2020 - 2023 and The IAASB’s Proposed Work Plan for 2020 – 2021

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

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