The IESBA's Long Association Post-Implementation Review (LAPIR) Questionnaire
The IESBA's Long Association Post-Implementation Review (LAPIR) Working Group has developed this questionnaire to inform its consideration of the implications of the expiration of the transitional provision contained in paragraph R540.19 of the long association provisions of the Code (Phase 1 of the LAPIR).
Respondents are asked to submit their responses to this questionnaire electronically through the IESBA website. Please submit comments in both PDF and Word files. Also, please note that first-time users must register to use this feature. Although the IESBA prefers that comments are submitted via its website, comments can also be sent to Geoff Kwan, IESBA Principal, at firstname.lastname@example.org.
All responses to this questionnaire, whether complete or partial, once submitted will be accepted and considered as input by the Working Group as part of phase 1 of the LAPIR.
Responses are requested by June 30, 2021.