IES 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Proposed Revision)

IAESB

Dec 13, 2013 | Exposure Drafts and Consultation Papers

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Comments due by: Apr 17, 2014

The International Accounting Education Standards Board has released for public exposure a proposed revision of International Education Standard (IES) 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements.

The revised standard now focuses on the professional competence requirement for engagement partners who have responsibility for audits of financial statements.

A supplement has been included to assist readers of the proposed IES 8 Exposure Draft and is for information purposes only. It does not form part of the proposed IES 8 Exposure Draft. The IAESB has not approved, disapproved, or otherwise acted upon this supplement. It is neither authoritative nor an official pronouncement nor statement of the IAESB.

Submitted Comment Letters

Institute of Chartered Accountants of Scotland (128.24 KB)
(United Kingdom)

Apr 10, 2014
BDO (41.25 KB)
(United Kingdom)

Apr 10, 2014
PwC (143.79 KB)
(United States of America)

Apr 16, 2014
Deloitte Touche Tohmatsu Limited (65.74 KB)
(United States of America)

Apr 16, 2014
The Japanese Institute of Certified Public Accountants (120.89 KB)
(Japan)

Apr 16, 2014
Institute of Singapore Chartered Accountants (213.19 KB)
(Singapore)

Apr 17, 2014
Hong Kong Institute of CPAs (102.86 KB)
(Hong Kong, Special Administrative Region of China)

Apr 17, 2014
Institute of Certified Public Accountants of Kenya (98.21 KB)
(Kenya)

Apr 17, 2014
ACCA (58.93 KB)
(United Kingdom)

Apr 17, 2014
The Institute of Certified Public Accountants in Ireland (230.99 KB)
(Ireland)

Apr 17, 2014
Interamerican Accounting Association (IAA) (149.16 KB)
(Bolivia)

Apr 17, 2014
Chartered Accountants Ireland (206.21 KB)
(Ireland)

Apr 29, 2014
Institut des Reviseurs d'Entreprises/ Instituut der Bedrijfsrevisoren (86.33 KB)
(Belgium)

Apr 29, 2014
The Institute of Chartered Accountants in England and Wales (144.17 KB)
(United Kingdom)

Apr 29, 2014
American Institute of CPA (482.27 KB)
(United States of America)

Apr 29, 2014
Ernst & Young (70.53 KB)
(United States of America)

Apr 29, 2014
Fédération des Experts comptables Européens (101.51 KB)
(Belgium)

Apr 29, 2014
KPMG Global (55.56 KB)
(Canada)

Apr 30, 2014
Institut der Wirtschaftspruefer (105.93 KB)
(Germany)

Apr 30, 2014
The Institute of Chartered Accountants in Australia (943.2 KB)
(Australia)

Apr 30, 2014
New Zealand Institute of Chartered Accountants (943.2 KB)
(New Zealand)

Apr 30, 2014
Institute of Chartered Accountants of Pakistan (151.78 KB)
(Pakistan)

Apr 30, 2014
South African Institute of Chartered Accountants (223.19 KB)
(South Africa)

Apr 30, 2014
Altaf Noor Ali (58.37 KB)
(Pakistan)

May 1, 2014
Denise Silva Ferreira Juvenal (77.65 KB)
(Brazil)

May 1, 2014
Compagnie Nationale des Commissaires aux Comptes + Conseil Superieur de l’Ordre des Experts-Comptables (116.03 KB)
(France)

May 15, 2014