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Date recorded:

At its meeting on March 14- 18, 2016, the IAASB, noting that the IESBA expects to approve the related changes to its Code in April 2016, received details of the significant comments received from stakeholders in response to the IAASB’s Exposure Draft (ED), Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations, and the Task Force’s recommendations with respect to these items. The IAASB confirmed its view that the terminology in the ISAs should be aligned with the IESBA Code as much as possible. The IAASB also gave input with respect to (i) reporting non-compliance to an authority outside the entity and how this should be described in ISA 250;  and (ii) the definition of non-compliance.

Review the summary on the IAASB's Web site.

Correction list for hyphenation

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