Exposure Draft, Responding to Non-compliance with Laws & Regulations
IESBA
| Exposure Drafts and Consultation Papers
English
Comments due by:
The proposed standard sets out a new framework to guide auditors, other professional accountants in public practice, and professional accountants in business (PAIBs) in deciding how best to act in the public interest when they come across an act or suspected act of non-compliance with laws and regulations.
The development of the proposed standard was informed by stakeholder responses to the first Exposure Draft issued in August 2012 and other extensive consultation with stakeholders, including global roundtables in Hong Kong, Brussels, and Washington, DC in 2014, and discussions with the IESBA Consultative Advisory Group.
For an overview of the proposed standard, see the At-a-Glance document.
Copyright © 2025 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
-
Escuela de Especialidades para Contadores Profesionales 1 (79.19 KB)(Mexico)
-
Escuela de Especialidades para Contadores Profesionales 2 (48.63 KB)(Mexico)
-
Escuela de Especialidades para Contadores Profesionales 3 (326.61 KB)(Mexico)
-
Escuela de Especialidades para Contadores Profesionales 4 (79.6 KB)(Mexico)
-
Escuela de Especialidades para Contadores Profesionales 5 (164.25 KB)(Mexico)
-
Escuela de Especialidades para Contadores Profesionales 6 (101.65 KB)(Mexico)
-
CIPFA (90.19 KB)()
-
Jean Thiomas Giraud (1.52 MB)(Haiti)
-
Crowe Horwath International (137.97 KB)()
-
Institut der Wirtschaftspruefer in Deutschland e. V. (IDW) (143.42 KB)(Germany)
-
National Association of State Boards of Accountancy (123.32 KB)(United States of America)
-
CPA Canada (75.84 KB)(Canada)
-
THE INSTITUTE OF CHARTERED ACCOUNTANTS [GHANA] (2.7 MB)(Ghana)
-
GC CLOETE ACCOUNTNIG AND TAX SERVICES INC (501.54 KB)(South Africa)
-
VRC (202.67 KB)(Netherlands)
-
SRA (98.88 KB)(Netherlands)
-
Malaysian Institute of Accountants (1.06 MB)(Malaysia)
-
Chartered Accountants Ireland (486.36 KB)(Ireland)
-
Foreningen af Statsautoriserede Revisorer (Denmark) (253.74 KB)(Denmark)
-
PricewaterhouseCoopers International (199.45 KB)()
-
ICAS (471.06 KB)(United Kingdom)
-
Institute of Management Accountants (IMA) (69.57 KB)()
-
CIMA (166.15 KB)()
-
American Institute of CPAs (399.45 KB)(United States of America)
-
Deloitte Touche Tohmatsu Limited (71.5 KB)()
-
California Society of Certified Public Accountants (27.19 KB)(United States of America)
-
External Reporting Board (XRB) (267.32 KB)(New Zealand)
-
KICPA (198.42 KB)(Korea)
-
Compagnie Nationale des Commissaires aux Comptes (CNCC) (219.46 KB)(France)
-
Instituut van de Bedrijfsrevisoren - Institut des Réviseurs d’Entreprises (IBR-IRE) (123.13 KB)(Belgium)
-
The Malaysian Institute of Certified Public Accountants (MICPA) (114.74 KB)(Malaysia)
-
United States Government Accountability Office (GAO) (133.1 KB)(United States of America)
-
ISCA (400.88 KB)(Singapore)
-
Wirtschaftsprüferkammer (WPK) (46.36 KB)(Germany)
-
ICAEW (54.74 KB)(United Kingdom)
-
RSM International (331.08 KB)()
-
The Independent Regulatory Board for Auditors (IRBA) (231.47 KB)(South Africa)
-
New York State Society of Certified Public Accountants (184.31 KB)(United States of America)
-
South African Insitute of Chartered Accountants (205.86 KB)(South Africa)
-
Financial Reporting Council (246.15 KB)(United Kingdom)
-
Organisation for Economic Co-operation and Development (OECD) (476.81 KB)()
-
Institute of Certified Public Accountants of Kenya (260.45 KB)(Kenya)
-
Association of Chartered Certified Accountants (101.26 KB)()
-
IFAC SMP Committee (92.42 KB)()
-
Asociacion Interamericana de Contabilidad AIC (285.84 KB)()
-
Professional Accountants in Business Committee IFAC (113.3 KB)()
-
The Hong Kong Assoiation of Banks (HKAB) (109.66 KB)(Hong Kong, Special Administrative Region of China)
-
Grant Thornton International Ltd (GTI) (229.45 KB)()
-
Pennsylvania Institute of CPAs (PICPA) (198.2 KB)(United States of America)
-
The Institute of Internal Auditors (IIA) (190.01 KB)()