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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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| 10/11/2016 | 2016-1563 | Issues for consideration in implementing IFRS 9: Financial Instruments | Audit, Corporate Disclosure, IFRS Supervisory Convergence | Statement | PDF 256.22 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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| 03/05/2019 | ESMA35-43-1737 | Final report on integrating sustainability risks and factors in the MIFID II | Audit, MiFID - Investor Protection, Sustainable finance | Final Report | PDF 371.73 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 |
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| 06/01/2020 | PROC/2019/12 | Open tender for « Installation et fourniture de machines à café, de café et de boissons chaudes » – DEADLINE 3/2/2020 – 23:59 | Procurement | ONGOING Procedure | PDF 110.55 KB |
This tender procedure is for “Installation et fourniture de machines à café, de café et de boissons chaudes”: |
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| 10/08/2020 | PROC/2020/02 | Open tender for Provision of Cleaning Services and Supplies – DEADLINE 08/09/2020 – 11:59 | Procurement | ONGOING Procedure | PDF 124.47 KB |
This tender procedure is for “Provision of Cleaning Services and Supplies”: |