2024

IAASB Exposure Draft Proposed Narrow Scope Amendments to:

• International Standards on Quality Management (ISQMs);
• International Standards on Auditing (ISAs); and
• International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statement

as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code

• Comment letters received