ESMA LIBRARY
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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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 25/10/2011 | 2011/353 | Comment letter to the IAASB- IAASB Consultation Paper | Audit | Letter | PDF 243.33 KB |
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| 20/12/2012 | 2012/849 | Letter to IAASB on Improving the Auditor's Report | Audit | Letter | PDF 263.73 KB |
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| 04/12/2013 | 2013/1880 | IAASB ED– Reporting on Audited Financial Statements | Audit | Letter | PDF 171.53 KB |
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| 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. |
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| 26/05/2016 | 2016/728 | Comment letter to IAASB on Audit Quality | Audit, Corporate Disclosure | Letter | PDF 537.7 KB |
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| 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 |
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| 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 |
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| 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 |
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| 24/04/2018 | ESMA33-128-485 | Letter to OG- Delivery of ESMA’s technical standards on disclosure under the Securitisation Regulation | Securitisation | Letter | PDF 250.7 KB |
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| 18/12/2018 | fisma.01/РР/ rv/ (2018) 6771757 | European Commission letter to ESMA on draft RTS and ITS securitisation disclosures | Securitisation | Letter | PDF 139.27 KB |
On Friday 14 December 2018, the European Securities and Markets Authority (ESMA) received a letter from the European Commission regarding the draft regulatory and implementing technical standards on securitisation disclosures submitted by ESMA on 22 August 2018.
The letter states that the Commission intends to endorse those draft regulatory and implementing technical standards only once certain amendments are introduced.
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| 08/01/2019 | ESMA33-128-619 | Letter to EC on regulatory cooperation under the Securitisation Regulation | Securitisation | Letter | PDF 118.61 KB |
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| 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 |