The project is developing Guidance for financial reports that will be relevant in different contexts and useful for a variety of readers. This is only possible with input from stakeholders: preparers, auditors and users, including donors and regulators.
Proposals for the Guidance are first developed by the project team with input from our diverse technical and practitioner advisory groups, and then released for public comment. Our Consultation Paper was closed for comment on 7 October 2021. The Exposure Draft will be released in 3 parts with the first expected in September 2022.