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14 February 2007 — Consultation Response

Exposure Draft – Proposed Redrafted International Standard on Auditing (ISA) 260 (Revised) – Communication with Those Charged with Governance

FEE (Fédération des Experts Comptables Européens – European Federation of Accountants) is pleased, as the representative organisation of the European accountancy profession, to comment on the Exposure Draft – Proposed Redrafted International Standard on Auditing 260 (Revised) “Communication with Those Charged with Governance” (ISA 260).

FEE supports ISA 260 as it is an improvement on the existing standard. We believe, however, that our comments which follow would further enhance the standard. This letter also includes our response to the questions set out in the proposed document.

 Sylph 070214 ISA 260 (Revised)