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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| 31/10/2012 | 2012/718 | Final annual accounts of ESMA for 2011 | Planning reporting budget | Reference | PDF 841.35 KB |
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| 21/11/2012 | ECA/ESMA 2011 | Report on the annual accounts of the European Securities and Markets Authority for the financial year 2011 together with the Authority’s replies | Planning reporting budget | Reference | PDF 114.64 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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| 03/10/2013 | 2013/1355 | ESMA 2014 Work Programme | Planning reporting budget | Reference | PDF 852.81 KB |
The European Securities and Markets Authority's (ESMA) 2014 Work Programme sets out ESMA’s planned activities and related budget for 2014. | |||
| 04/12/2013 | 2013/1880 | IAASB ED– Reporting on Audited Financial Statements | Audit | Letter | PDF 171.53 KB |
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| 13/12/2013 | 2013/1928 | Final annual accounts of ESMA for 2012 | Planning reporting budget | Reference | PDF 2.65 MB |
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| 04/02/2014 | 2014/140 | ESMA budget for 2014 | Planning reporting budget | Reference | PDF 104.86 KB |
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| 12/02/2014 | 2014/172 rev 1 | 2014 Regulatory Work Programme | Planning reporting budget | Reference | PDF 83.79 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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| 13/06/2014 | ESMA 2013 | ESMA Annual Report for 2013 | Planning reporting budget | Annual Report | PDF 2.66 MB |
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| 20/08/2014 | 2014/1089 | Final annual accounts of ESMA for 2013 | Planning reporting budget | Reference | PDF 789.56 KB |
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| 20/08/2014 | 2014/1090 | Report on Budgetary and Financial Management for 2013 | Planning reporting budget | Reference | PDF 411.2 KB |
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| 18/02/2015 | 2015/327 | ESMA Budget for 2015 | Planning reporting budget | Reference | PDF 144.21 KB |