IAASB Opens Public Consultation for Proposed Narrow Scope Amendments to ISQMs, ISAs and ISRE 2400 (Revised)

The IAASB has opened public consultation for proposed revisions to the ISQMs, the International Standards on Auditing and International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements, as a result of the revisions to the definitions of Listed Entity and Public Interest Entity in the IESBA Code.

Comments should be submitted via email to standards@irba.co.za by 8 March 2024, or via the IAASB website by 8 April 2024.