Updated in the last 3 months - Assurance

Assurance

Projects updated in the last three months:

Title Description Last step Date Added
Amendments to the ISAs/CASs with respect to the IESBA’s revised Definitions of Listed Entities and PIEs [Completed] The IAASB discussed and approved a project proposal to undertake a narrow scope maintenance of standards project on listed entities and PIEs. This project sets out the IAASB’s actions to respond to recent revisions to the IESBA Code as a result of their project on the Definitions of Listed Entity and PIE. Completed Nov 30, 2023
Proposed narrow scope amendments to ISQMs, ISAs, and international standard on Review engagements 2400 (revised), Engagements to review historical financial statements [ED] The International Auditing and Assurance Standards Board (IAASB) is currently working on a narrow scope maintenance of standards project on listed entity and PIE that addresses the IAASB’s actions in respect of recent revisions to the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code) as a result of IESBA’s project on the definitions of listed entity and PIE. Jan 31, 2024

Correction list for hyphenation

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