Proposed Narrow-scope Amendments Related to the IAASB’s Using the Work of an External Expert Project

Comments to the AASB on this Exposure Draft are due on July 24, 2025.

Comments to the IAASB on its questions are due on July 24, 2025.

The Auditing and Assurance Standards Board (AASB) welcomes feedback from any interested party on any or all questions posed in this Exposure Draft.

You can provide feedback to the AASB on the proposals in the following ways:

• Connect directly with the AASB on this Exposure Draft by requesting a meeting (our AASB Director contact information is below)
• Write a response letter and upload it via our online form. Response letters can be addressed to:

Karen DeGiobbi, CPA, CA
Director, Auditing and Assurance Standards
Auditing and Assurance Standards Board
145 King St West, Suite 500,
Toronto, ON M5H 1J8

Note: Response letters will be posted online shortly after this Exposure Draft closes for comment. Confidentiality can be requested when uploading letters via the online form.

Helpful tips when responding

• Comments are most helpful if they relate to a specific paragraph or group of paragraphs found in the Exposure Draft.
• If you identify a potential issue in this Exposure Draft’s proposals, we encourage you to clearly explain the issue and include a suggested alternative, supported by specific reasoning.
• The AASB does not expect you to respond to every single question posed – only those to which you feel you can or should respond.