Engagement Quality Reviews – IAASB
Date recorded:
At its meeting on June 15-19, 2020, the IAASB was updated by the ISQM 2 Task Force about the Task Force’s proposed revisions to the IESBA Code addressing the objectivity of EQRs. The Board agreed that the proposed revisions to the IESBA Code addressing the objectivity of appropriate reviewers align with the provisions relating to the objectivity of EQRs in proposed ISQM 2. The ISQM 2 Task Force will present a full draft of proposed ISQM 2 for IAASB approval via videoconference in September 2020.
