The IAIS comment letters to the IAASB (ISA 570 (Revised) Going Concern) and to the ISSB (Consultation on Agenda Priorities)

The International Association of Insurance Supervisors (IAIS) has issued the following comment letters to the International Auditing and Assurance Standards Board (IAASB) and to the International Sustainability Standards Board (ISSB):

1. Exposure Draft: The IAASB’s Proposed International Standard on Auditing (ISA) 570 (Revised) Going Concern  (ISA 570) – The IAIS supports the IAASB’s proposed amendments to ISA 570 as going concern is an important audit issue, especially given experiences relating to certain recent failures of corporate and financial institutions around the world. Click here to read the comment letter.
2. Request for Information: The ISSB Consultation on Agenda Priorities for the two-year period commencing 2024 – The ISSB published the Request for Information on its Agenda Priorities as it pursues the next two-year work plan effective 2024. The IAIS welcomes the opportunity to comment on the ISSB Agenda priorities and the comment letter to the ISSB provides suggestions on areas where the ISSB can prioritise its work. Click here to read the comment letter.
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