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Pending

Exposure Drafts

No.

ED Title Issue date Comment close date Submissions
ED 01/20 

Proposed Standard on Related Services ASRS 4400 Agreed-Upon Procedures Engagements

Extra

19 Feb
2020
20 Apr
2020
ED 01/19 ASRE 2410 Proposed Auditing Standard on Review Engagements ASRE 2410 Review of a Financial Report Performed by the Auditor of the Entity 16 May
2020
28 Aug
2020
ED ISQM 1

Explanatory Memorandum ISQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements

Extra

26 Mar 2019 5 Jun 2019
ED ISQM 2

Explanatory Memorandum ISQM 2 Engagement Quality Reviews

Extra

26 Mar 2019 5 Jun 2019
ED ISA 220

Explanatory Memorandum ISA 220 Quality Management at the Engagement Level

Extra

26 Mar 2019 5 Jun 2019

Discussion Papers

Title Issue date Comment close date Submissions
AUASB Discussion Paper Revision of AUASB Guidance Statements 30 Sep
2019

25 Oct
2019

IAASB Less Complex Entities

20 May
2019

31 Aug
2019