IESBA Launches Post-Implementation Review of Long Association International Independence Standard

Questionnaire Released Seeking Stakeholder Input to Phase 1

Apr 14, 2021 | New York, NY | English

Earlier today, the IESBA’s Long Association Post-Implementation Review (LAPIR) Working Group released a questionnaire seeking stakeholder feedback on key matters relating to Phase 1 of the LAPIR.

The questionnaire forms part of the Working Group’s information gathering and will help inform the IESBA’s review of the implementation of the five-year cooling-off requirement for engagement partners on audits of public interest entities. This review is being undertaken before the “jurisdictional provision” in the standard expires for audits of financial statements for periods beginning on or after December 15, 2023. The jurisdictional provision permits jurisdictions to apply a cooling-off period less than five years subject to specified conditions.

Click here to download an update of the LAPIR released in March 2021.

How to Participate in the Questionnaire

Click here to access the questionnaire. Please provide your response by May 31, 2021.

If you have any queries about the questionnaire or Phase 1 of the LAPIR, please contact Geoff Kwan, Principal, IESBA, at


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