Deadline Extended for IESBA’s Long Association Post-Implementation Review Stakeholder Survey

May 28, 2021 | New York, NY | English

The International Ethics Standards Board for Accountants (IESBA) today extended the closing date for stakeholders to submit responses to its Long Association Post-Implementation Review (LAPIR) questionnaire to June 30, 2021. This extension of time recognizes the continuing pressures on stakeholders’ capacity to provide input in light of the COVID-19 pandemic.

The questionnaire seeks stakeholder feedback on key matters relating to Phase 1 of the LAPIR. This feedback 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 in the International Independence Standards. This review is being undertaken before the “jurisdictional provision” in the Long Association 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 June 30, 2021.

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


The International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA’s mission is to serve the public interest by setting ethics standards, including auditor independence requirements, which seek to raise the bar for ethical conduct and practice for all professional accountants through a robust, globally operable International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code).


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