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International Technical Updates March 2021

Our roundup of regulatory news.

22 February 2021

The IAASB is consulting on its Exposure Draft addressing changes in some of its standards and framework resulting from the new and revised quality management standards. The Exposure Draft aligns the IAASB’s standards related to review, assurance and related services, as well as its framework, with the quality management standards through conforming amendments. The proposed changes will also modify IAASB standards to reflect aspects of the new quality management approach and emphasise the importance of firm-level quality management to consistent quality engagements.