2023
15 September 2023
ESMA:
8 September 2023
Statement:
Draft of the amended ISA 570 (Revised) Going Concern
1 September 2023
European Commission:
Set 1 of the European Sustainability Reporting Standards adopted
7 July 2023
IAASB:
Adoption of the Draft International Standard on Sustainability Assurance (ISSA) 5000
7 June 2023
IAASB:
Draft of the amended ISA 570 on going concern
4 April 2023
Opinion:
Proposal for a Directive Harmonising Certain Aspects of Insolvency Law
23 March 2023
WPK Position Paper on Transposing the CSRD into German Law
2 March 2023
Opinion:
More Stringent Sanctions for Violations of EU Restrictive Measures
21 February 2023
Strengthening Justice in Economic Disputes and Introduction of “Commercial Courts”
14 February 2023
IAASB:
Consultation on the Inclusion of Audits of Group Financial Statements in the Proposed Auditing Standard for Less Complex Entities (LCE)
7 February 2023
IESBA:
Save the dates! Four Round Tables on Sustainability
2 February 2023
Press release:
Public Accountant President Dörschell: “An audit is not a one-way street”
27 January 2023
CSRD entered into force on 5 January 2023
20 January 2023
Opinion:
Drafts of the European Sustainability Reporting Standards
13 January 2023