IFAC Small and Medium Practices Advisory Group Response to the IAASB’s Exposure Draft proposed Narrow Scope Amendments to ISA 700 (Revised) and ISA 260 (Revised)
The SMPAG supports the IAASB approach to undertake the project on listed entity and PIE as two tracks with the ED focused on narrow scope amendments to ISA 700 (Revised) and ISA 260 (Revised) to support operationalizing the IESBA transparency requirement with an effective data that aligns with the revisions to the IESBA Code, followed…
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