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
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
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
04/12/2013 2013/1880 IAASB ED– Reporting on Audited Financial Statements Audit Letter PDF
171.53 KB
05/03/2013 2013/SMSG/03 SMSG Advice on Benchmarks/Indices Securities and Markets Stakeholder Group, Benchmarks Letter PDF
253.23 KB
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.
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
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
26/05/2016 2016/728 Comment letter to IAASB on Audit Quality Audit, Corporate Disclosure Letter PDF
537.7 KB
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
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
15/07/2021 ESMA81-391-71 Letter from Chairman of EUR Risk Free Rates WG to European Commission on transition from EONIA to Euro Short Term Rate Benchmarks Letter PDF
134.4 KB
16/11/2021 ESMA81-459-31 Letter from the Chairman of the EUR Risk Free Rates Working Group to the European Commission with regards to the designation of statutory replacement rates for GBP & JPY LIBOR Benchmarks Letter PDF
186.69 KB
02/09/2021 ESMA81-459-6 Letter from Chairman of EUR Risk Free Rates WG to European Commission on the EONIA designation Benchmarks Letter PDF
414.8 KB