The IESBA Consultative Advisory Group (CAG) was part of the IESBA's formal consultation process from 2005 to 2023 when the oversight arrangements for the IESBA and International Auditing and Assurance Standards Board changed following the Monitoring Group Reforms of 2020.

The IAASB Consultative Advisory Group (CAG) was part of the IAASB's formal process of consultation from 2005 to 2023 when the oversight arrangements for the IAASB and International Ethics Standards Board changed following the Monitoring Group Reforms of 2020.