Listed Entities and PIEs – AASB

Date recorded:

At its meeting on September 29, 2022, the AASB discussed feedback received on its Exposure Draft. Key issues included: when auditors should be required to disclose in the auditor’s report the independence requirements they complied with; whether auditors should be required to communicate the independence requirements applied in their communications with those charged with governance; and the potential Canadian amendments to the International Auditing and Assurance Standards Board’s (IAASB) proposed revisions. The AASB also discussed its draft response to the IAASB’s Exposure Draft.

Review the Executive Summary on the AASB's Web site.

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