Consultation Responses

November 2024
Exposure Draft — Climate-related and Other Uncertainties in the Financial Statements Accountancy Europe comment letter
- Reporting
November 2024
Accountancy Europe’s comments to the US CAQ’s publication: Auditing in the Age of Generative AI
- Audit & Assurance
- Technology
July 2024
EC’s public consultation on operation of Directive 2011/16/EU on administrative cooperation in direct taxation (DAC)
- Tax
July 2024
CEAOB non-binding guidelines on limited assurance on sustainability reporting
- Reporting
- Sustainability
July 2024
IASB Exposure Draft Contracts for Renewable Electricity
- Reporting
July 2024
IASB Exposure Draft: Business Combinations—Disclosures, Goodwill and Impairment
- Reporting
June 2024
ESMA’s consultation on draft regulatory technical standards related to the registration and supervision of external reviewers under the EU Green Bond Regulation (EuGB)
- Sustainability
June 2024
PCAOB’s proposed firm and engagement metrics
- Audit & Assurance
June 2024
Proposed International Standard on Auditing 240 (Revised): The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements | IAASB
- Audit & Assurance
- Reporting
May 2024
EFRAG’s public consultation on two Exposure Drafts on sustainability reporting standards for SMEs
May 2024
EC’s public consultation on the rules governing tax dispute resolution in the EU
- Tax
May 2024
IESBA’s Exposure Draft on International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and ethics standards for sustainability reporting
April 2024
IESBA’s Exposure Draft on Using the Work of an External Expert
- Audit & Assurance
- Sustainability
April 2024
IAASB’s Proposed Narrow Scope Amendments to ISQMs, ISAs, and International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements
- Audit & Assurance
April 2024
EFRAG’s Draft XBRL Taxonomy for ESRS Set 1
- Reporting
- Sustainability
March 2024
IASB’s exposure draft and EFRAG’s draft comment letter on financial instruments with characteristics of equity—proposed amendments to IAS 32, IFRS 7 and IAS 1
- Reporting

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