ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
14/01/2021 JC 2021 02 Letter to EU Commission on priority issues relating to SFDR application , Letter PDF
210.03 KB
23/07/2021 FISMA 08/07/2021 Letter from the EU Commission to EP and Council- SFDR , Letter PDF
288.48 KB
13/04/2018 ESMA40-133-624 ESMA's response to WP29 Consultation on Guidelines on Derogations , Letter PDF
428.49 KB
26/07/2017 ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates , Letter PDF
361.8 KB
27/05/2019 ESMA32-62-126 letter to IAASB- proposed strategy for 2020-2023 and work plan for 2020-2021 Letter PDF
178.15 KB
03/03/2021 ESMA32-51-818 Letter to the EC on next steps following Wirecard , , , Letter PDF
277.21 KB
29/01/2021 ESMA30-379-423 ESMA letter to EC on ESG ratings Letter PDF
82.4 KB
17/05/2021 ESMA22-106-3375 SMSG advice to the ESA’s Joint Consultation Paper on Taxonomy-related sustainability disclosures , SMSG Advice PDF
227.92 KB
13/11/2020 ESMA22-106-2993 SMSG advice on Sustainability Templates , SMSG Advice PDF
184.15 KB
15/09/2020 ESMA22-106-2858 SMSG advice on ESG disclosure , SMSG Advice PDF
251.29 KB
26/07/2021 EC letter Q&Ss Letter from the EU Commission to ESA JC- Q&As , Letter PDF
199.38 KB
16/07/2020 2020 07 15 ESAs Letter to EVP Dombrovskis re Sustainable Finance Consultation Letter PDF
118.46 KB
11/06/2020 2020 06 11 ESA letter to the EC , , Letter PDF
97.3 KB
26/05/2016 2016/728 Comment letter to IAASB on Audit Quality , Letter PDF
537.7 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’ , Letter PDF
287.78 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’ , Letter PDF
288.41 KB
07/04/2014 2014/363 Letter to the IAASB on its Proposed Strategy and Work Program for 2015-2019 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 Letter PDF
171.53 KB
20/12/2012 2012/849 Letter to IAASB on Improving the Auditor's Report Letter PDF
263.73 KB
25/10/2011 2011/353 Comment letter to the IAASB- IAASB Consultation Paper Letter PDF
243.33 KB