Before publishing or amending an auditing standard or any other standard, the Audit and Assurance team publishes an exposure draft on its website and allow at least three months, unless circumstances require a shorter period, for representations to be made on it. Where publications cause changes to be made to other previously-issued publications, any such consequential changes are exposed for comment simultaneously.
Comment letters received in response to exposure drafts and consultations, and the related feedback statement, can be accessed via the page relating to the particular exposure draft or consultation which can be found by searching in the audit and assurance consultation section of our website.