Comments on Exposure Draft "Proposed Narrow Scope Amendments to: ISA 700 (Revised) and ISA 260 (Revised), as a Result of the Revisions to the IESBA"
October 04, 2022
On September 4, 2022, the JICPA submitted comments on Exposure Draft "Proposed Narrow Scope Amendments to: ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements; and ISA 260 (Revised), Communication with Those Charged with Governance, as a Result of the Revisions to the IESBA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities (PIEs)" to the International Auditing and Assurance Standards Board (IAASB) .
JICPA's comment letter to the IAASB can be obtained at:
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