Read ICAS responses and consultations on audit and assurance issues.
2024
ICAS response: FRC’s Proposed International Standard on Auditing (UK) 250 (Revised) ‘Consideration of Laws and Regulations in an Audit of Financial Statements’ and Proposed International Standard on Auditing (UK) 2X0 (Revised) ‘Special considerations for Public Interest Entities—Communicating and Reporting to an Appropriate Authority Outside the Entity
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2023
ICAS response: IAASB’s Proposed Strategy and Work Plan for 2024‒2027 (10 April 2023)
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ICAS response: IASSB’s Proposed ISA 500 (Revised) ‘Audit Evidence’ (24 April 2023)
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ICAS response: IAASB’s Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) and Proposed Conforming Amendments (2 May 2023)
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ICAS response: IAASB’s exposure draft ‘Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs (24 August 2023)
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ICAS response: FRC’s Proposed International Standard on Auditing (UK) 505 (Revised) External Confirmations (1 September 2023)
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ICAS response: IAASB’s Exposure draft of proposed ISSA 5000, General requirements for sustainability assurance engagements (1 December 2023)
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