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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
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.

04/12/2013 2013/1880 IAASB ED– Reporting on Audited Financial Statements Letter PDF
171.53 KB
13/11/2013 2013/1561 Review of the European System on Financial Supervision (ESFS) Letter PDF
141.48 KB
14/03/2013 ESA/2013/007 Possible Framework for the Regulation of the Production and Use of Indices Serving as Benchmarks in Financial and other Contracts , Letter PDF
91.91 KB
05/03/2013 2013/SMSG/03 SMSG Advice on Benchmarks/Indices , Letter PDF
253.23 KB
20/12/2012 2012/849 Letter to IAASB on Improving the Auditor's Report Letter PDF
263.73 KB
19/12/2012 2012/SMSG/69 SMSG Advice on Guidelines on remuneration policies and practices (MiFID) Letter PDF
169.46 KB
06/09/2012 2012/SMSG/58 SMSG Advice on EMIR Draft (Regulatory) Technical Standards Letter PDF
235.22 KB
04/06/2012 2012/SMSG/29 SMSG Advice on ESMA’s public consultation on Draft Technical Standards for the Regulation on OTC Derivatives, CCPs and Trade Repositories Letter PDF
112.88 KB
24/05/2012 2012/SMSG/30 ESMA’s Discussion paper on Key concepts of the AIFMD and types of AIFM – Opinion of the SMSG Letter PDF
59.17 KB
This document is an advice from the SMSG to ESMA's discussion paper on Key concepts ofthe AIFMD and types of AIFM
24/05/2012 2012/SMSG/27b SMSG advice to ESMA on short selling Letter PDF
86.43 KB
This document is an advice from the SMSG to ESMA's draft technical advice on possible Delegated Acts concerning the regulation on short selling and certain aspects of credit default swaps ((EC) No XX/2012))
03/05/2012 2012/SMSG/25 Advice on the discussion paper on Proxy Advisors Letter PDF
236.57 KB
25/10/2011 2011/353 Comment letter to the IAASB- IAASB Consultation Paper Letter PDF
243.33 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
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
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