Date: July 16, 2014

Issue: Accounting

To: International Auditing and Assurance Standards Board

Filing Type: Regulatory

Description: The CCMC recognizes the vital role financial reports and external audits play in capital formation. The CCMC supports efforts to improve audit effectiveness and believes that convergence of accounting and audit standards is an important step in the evolution of global capital markets. Accordingly, the CCMC appreciates the opportunity to comment on the International Auditing and Assurance Standards Board (“IAASB”) Exposure Draft on The Auditor’s Responsibilities Relating to Other Information and Proposed Consequential and Conforming Amendments to Other ISAs (“the Proposal”). 

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