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

IAESB
Dec 13, 2013 | Exposure Drafts and Consultation Papers
92 Pages
English

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.

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Submitted Comment Letters

1. BDO (United Kingdom)
April 10, 2014

2. Institute of Chartered Accountants of Scotland (United Kingdom)
April 10, 2014

3. Deloitte Touche Tohmatsu Limited (United States)
April 16, 2014

4. PwC (United States)
April 16, 2014

5. The Japanese Institute of Certified Public Accountants (Japan)
April 16, 2014

6. ACCA (United Kingdom)
April 17, 2014

7. Hong Kong Institute of CPAs (Hong Kong (Special Administrative Region of China))
April 17, 2014

8. Institute of Certified Public Accountants of Kenya (Kenya)
April 17, 2014

9. Institute of Singapore Chartered Accountants (Singapore)
April 17, 2014

10. Interamerican Accounting Association (IAA) (Bolivia)
April 17, 2014

11. The Institute of Certified Public Accountants in Ireland (Ireland)
April 17, 2014

12. American Institute of CPA (United States)
April 29, 2014

13. Chartered Accountants Ireland (Ireland)
April 29, 2014

14. Ernst & Young (United States)
April 29, 2014

15. Fédération des Experts comptables Européens (Belgium)
April 29, 2014

16. Institut des Reviseurs d'Entreprises/ Instituut der Bedrijfsrevisoren (Belgium)
April 29, 2014

17. The Institute of Chartered Accountants in England and Wales (United Kingdom)
April 29, 2014

18. Institut der Wirtschaftspruefer (Germany)
April 30, 2014

19. Institute of Chartered Accountants of Pakistan (Pakistan)
April 30, 2014

20. KPMG Global (Canada)
April 30, 2014

21. New Zealand Institute of Chartered Accountants (New Zealand)
April 30, 2014

22. South African Institute of Chartered Accountants (South Africa)
April 30, 2014

23. The Institute of Chartered Accountants in Australia (Australia)
April 30, 2014

24. Altaf Noor Ali (Pakistan)
May 1, 2014

25. Denise Silva Ferreira Juvenal (Brazil)
May 1, 2014

26. Compagnie Nationale des Commissaires aux Comptes + Conseil Superieur de l’Ordre des Experts-Comptables (France)
May 15, 2014

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