ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
22
REFINE YOUR SEARCH
Sections
- (-) Remove Audit filter Audit
- (-) Remove Market Abuse filter Market Abuse
- CESR Archive (211) Apply CESR Archive filter
- Corporate Disclosure (177) Apply Corporate Disclosure filter
- Corporate Information (93) Apply Corporate Information filter
- IAS Regulation (77) Apply IAS Regulation filter
- Post Trading (38) Apply Post Trading filter
- IFRS Supervisory Convergence (33) Apply IFRS Supervisory Convergence filter
- Credit Rating Agencies (32) Apply Credit Rating Agencies filter
- Joint Committee (32) Apply Joint Committee filter
- MiFID - Secondary Markets (27) Apply MiFID - Secondary Markets filter
- Board of Supervisors (24) Apply Board of Supervisors filter
- Fund Management (20) Apply Fund Management filter
- Board of Appeal (19) Apply Board of Appeal filter
- Management Board (17) Apply Management Board filter
- MiFID - Investor Protection (16) Apply MiFID - Investor Protection filter
- Securities and Markets Stakeholder Group (14) Apply Securities and Markets Stakeholder Group filter
- Sustainable finance (14) Apply Sustainable finance filter
- Market Integrity (10) Apply Market Integrity filter
- Planning reporting budget (9) Apply Planning reporting budget filter
- Prospectus (9) Apply Prospectus filter
- Transparency (9) Apply Transparency filter
- COVID-19 (7) Apply COVID-19 filter
- Short Selling (7) Apply Short Selling filter
- Corporate Finance (6) Apply Corporate Finance filter
- Benchmarks (5) Apply Benchmarks filter
- Trade Repositories (5) Apply Trade Repositories filter
- Innovation and Products (4) Apply Innovation and Products filter
- Risk Analysis & Economics - Markets Infrastructure Investors (4) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Securitisation (4) Apply Securitisation filter
- Securities Financing Transactions (3) Apply Securities Financing Transactions filter
- Supervisory convergence (3) Apply Supervisory convergence filter
- Careers (2) Apply Careers filter
- CCP Directorate (2) Apply CCP Directorate filter
- European Single Electronic Format (2) Apply European Single Electronic Format filter
- Trading (2) Apply Trading filter
- Corporate Governance (1) Apply Corporate Governance filter
- Guidelines and Technical standards (1) Apply Guidelines and Technical standards filter
- International cooperation (1) Apply International cooperation filter
- Press Releases (1) Apply Press Releases filter
- Procurement (1) Apply Procurement filter
Type of document
- (-) Remove Letter filter Letter
- (-) Remove Annual Report filter Annual Report
- (-) Remove CESR Document filter CESR Document
- Reference (20) Apply Reference filter
- Final Report (17) Apply Final Report filter
- Consultation Paper (12) Apply Consultation Paper filter
- Press Release (9) Apply Press Release filter
- Opinion (7) Apply Opinion filter
- Guidelines & Recommendations (6) Apply Guidelines & Recommendations filter
- Report (6) Apply Report filter
- Compliance table (3) Apply Compliance table filter
- Statement (3) Apply Statement filter
- Q&A (2) Apply Q&A filter
- Speech (2) Apply Speech filter
- Technical Advice (1) Apply Technical Advice filter
- Technical Standards (1) Apply Technical Standards filter
Your filters Reset all filters
| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 30/06/2022 | ESMA22-106-4013 | Letter from ESMA Chair to EC- Prioritisation of 2022 ESMA deliverables | Corporate Information, Market Abuse, Market Integrity, MiFID - Secondary Markets, Post Trading, Trading | Letter | PDF 136.79 KB |
||||
| 15/02/2022 | ESMA24-436-1152 | ESMA response to the Commission consultation on the Listings Act | Market Abuse, MiFID - Investor Protection, Prospectus | Letter | PDF 99.52 KB |
||||
| 23/11/2021 | ESMA70-156-4673 | Annual Report on MAR administrative and criminal sanctions 2021 | Market Abuse | Annual Report | PDF 338.34 KB |
||||
| 27/05/2019 | ESMA32-62-126 | letter to IAASB- proposed strategy for 2020-2023 and work plan for 2020-2021 | Audit | Letter | PDF 178.15 KB |
||||
| 14/05/2019 | FISMA.C.3/IK/TL/Ares(2019)2120576 | EC Art 38 MAR mandate | Market Abuse, Market Integrity | Letter | PDF 187.62 KB |
||||
| 15/11/2018 | ESMA70-145-1081 | Annual report on administrative and criminal sanctions and other administrative measures under MAR | Market Abuse, Market Integrity | Annual Report | PDF 158.47 KB |
||||
| 26/07/2017 | ESMA32-62-91 | Comment letter to the IAASB on ISA 540 Auditing accounting estimates | Audit, Corporate Disclosure | Letter | PDF 361.8 KB |
||||
| 12/10/2016 | 2016/1465 | Comment letter to IASB regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ | Audit, IAS Regulation | Letter | PDF 288.41 KB |
||||
| 12/10/2016 | 2016/1466 | Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ | Audit, IAS Regulation | Letter | PDF 287.78 KB |
||||
| 26/07/2016 | 2016/1164 | Letter to the Commissioner Dombrovskis on MAR ITS | Market Abuse, Market Integrity | Letter | PDF 205.33 KB |
||||
| 26/05/2016 | 2016/728 | Comment letter to IAASB on Audit Quality | Audit, Corporate Disclosure | Letter | PDF 537.7 KB |
||||
| 07/04/2014 | 2014/363 | Letter to the IAASB on its Proposed Strategy and Work Program for 2015-2019 | Audit | Letter | PDF 207.37 KB |
The European Securities and Markets Authority (ESMA) considered the Consultation Paper on the IAASB’s Proposed Strategy for 2015-2019 and the Proposed Work Program for 2015-2016 (CP) and thanks you for the opportunity to contribute to the IAASB’s due process. The views expressed in this letter are made from the point of view of securities regulators with the aim to enhance investor protection and improve listed entities’ auditors’ reports. |
|||
| 04/12/2013 | 2013/1880 | IAASB ED– Reporting on Audited Financial Statements | Audit | Letter | PDF 171.53 KB |
||||
| 20/12/2012 | 2012/849 | Letter to IAASB on Improving the Auditor's Report | Audit | Letter | PDF 263.73 KB |
||||
| 25/10/2011 | 2011/353 | Comment letter to the IAASB- IAASB Consultation Paper | Audit | Letter | PDF 243.33 KB |
||||
| 04/01/2011 | 10-1541 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis | Joint Committee, Audit | Letter | PDF 144.8 KB |
||||
| 04/01/2011 | 10-1541 Annex 1 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CESR annex | Joint Committee, Audit | Letter | PDF 159.33 KB |
||||
| 04/01/2011 | 10-1541 Annex 2 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEBS annex | Joint Committee, Audit | Letter | PDF 120.57 KB |
||||
| 04/01/2011 | 10-1541 Annex 3 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEIOPS annex | Joint Committee, Audit | Letter | PDF 87.69 KB |
||||
| 10/12/2010 | 10-1353 | CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and | CESR Archive, Audit | Letter | PDF 140.38 KB |