The IAASB’s Work Plan for 2015–2016 sets out the IAASB’s priorities and actions for the 2015–2016 period, including the board’s initial views on the issues that may be addressed and the manner in which this may be done. 

The staff-prepared Basis for Conclusions document relates to, but does not form part of, the Work Plan. 

The IAASB’s Strategy for 2015–2019 describes the board’s three strategic objectives that articulate its vision over the medium term:

The staff-prepared Basis for Conclusions document relates to, but does not form part of, the Strategy. 

The SMP Committee submitted this comment letter to the IESBA in response to their Exposure Draft: Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client