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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
26/10/2010 10-1158 CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus CESR Archive, Audit Letter PDF
156.61 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
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
15/03/2011 2011/94 ESMA response to the European Commission consultation on CSDs and securities settlement Post Trading Letter PDF
54.2 KB
25/10/2011 2011/353 Comment letter to the IAASB- IAASB Consultation Paper Audit Letter PDF
243.33 KB
20/12/2012 2012/849 Letter to IAASB on Improving the Auditor's Report Audit Letter PDF
263.73 KB
01/03/2013 308184 European Commission extends deadline for ESMA advice on equivalence of non-EU rules with EMIR Post Trading Letter PDF
137.93 KB

On February 27, the European Commission extended for four months the deadline for ESMA advise on the equivalence between non-EU legal and supervisory frameworks and EMIR, the European Markets Infrastructure Regulation.  According to the letter from the Commission, ESMA shall now deliver its advice on Japan and the USA by 15 June 2013 and, for the remaining countries specified in the request by 15 July 2013.  The original deadline was 15 March 2013.
13/05/2013 804587 EMIR – Draft standard on the cross-border application of EMIR, (Art. 4(4) and 11(14)) Post Trading Letter PDF
157.5 KB
14/06/2013 2224977 Updated mandate on EMIR equivalence Post Trading Letter PDF
364.5 KB
08/08/2013 2013/1086 Reporting to Trade Repositories – the case of ETDs Post Trading Letter PDF
177.31 KB
03/09/2013 2013/1163 Technical advice on third country regulatory equivalence under EMIR Post Trading Letter PDF
174.58 KB
26/09/2013 DG Markt MJ/acg (2013) 3265823 European Commission letter regarding Draft Technical Standard on the Cross-Border Application of EMIR Post Trading Letter PDF
82.86 KB
02/10/2013 2013/1383 Technical advice on third country regulatory equivalence under EMIR Post Trading Letter PDF
44.23 KB
15/11/2013 2013/1655 ESMA reply to Commission letter on the reporting of exchange traded derivatives under EMIR Post Trading Letter PDF
42.73 KB
04/12/2013 2013/1880 IAASB ED– Reporting on Audited Financial Statements Audit Letter PDF
171.53 KB
24/01/2014 2014/1964 Letter to Jonathan Faull (EC) regarding Technical Advice Post Trading Letter PDF
180.54 KB

Letter regarding Technical advice on possible delegated acts concerning procedural rules to impose fines and periodic penalty payments to Trade Repositories (TRs)
30/01/2014 2014/83 Letter to Jonathan Faull (EC) regarding Technical Advice (Japan) Post Trading Letter PDF
49.66 KB

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