Comment deadline: Proposed narrow scope amendments to ISQMs, ISAs, and international standard on Review engagements 2400 (revised), Engagements to review historical financial statements
IAASB Request for comments
Proposed narrow scope amendments to ISQMs, ISAs, and international standard on Review engagements 2400 (revised), Engagements to review historical financial statements.
On January 8, 2024, the IAASB launched a consultation process on proposed narrow scope amendments to achieve greater convergence with the International Ethics Standards Board for Accountants’ (IESBA) International Code of Ethics for Professional Accountants (Including Independence Standards).