ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
04/06/2004 C (2004) 1313 Commission decision on classification in grade and step for TAs Reference PDF
106.23 KB
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 , 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 , 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 , 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 , 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 , 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 , Letter PDF
87.69 KB
25/10/2011 2011/353 Comment letter to the IAASB- IAASB Consultation Paper Letter PDF
243.33 KB
20/12/2012 2012/849 Letter to IAASB on Improving the Auditor's Report Letter PDF
263.73 KB
16/10/2013 2013/LCC/Recruitment ESMA Specific Privacy Notice – Selections and Recruitments , Reference PDF
70.67 KB
04/12/2013 2013/1880 IAASB ED– Reporting on Audited Financial Statements Letter PDF
171.53 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.

01/04/2015 2014/Decl VR Declaration of Interest 2014 Verena Ross Reference PDF
103.54 KB
19/10/2015 2015/1228 ESMA traineeship policy Reference PDF
150.1 KB
19/10/2015 2014/MB/87 Reimbursement policy and request form Reference PDF
445.93 KB
19/10/2015 2014/MB/67 Seconded National Experts Reference PDF
103.48 KB
19/10/2015 2015/MB/56 Management Board decision on engagement of Temporary Agent 2f Reference PDF
189.57 KB
24/02/2016 2016/206 ESMA Recruitment Policy Reference PDF
173.98 KB
04/04/2016 2016/218 ToR Audit Working Group Reference PDF
113.35 KB
26/05/2016 2016/728 Comment letter to IAASB on Audit Quality , Letter PDF
537.7 KB