ICGFM Ad Hoc Committee on International Auditing Standards


The ICGFM Board established the Ad Hoc Committee on International Auditing Standards to prepare responses to International auditing organizations consultative papers and exposure drafts on behalf of the ICGFM members.

Members of the Ad Hoc Committee on International Auditing Standards:

Charbet Duckett (US), Chair

Prince Lighe (Liberia)

Tommy Desmond (Sierra Leone)

Alvin Brown (US)

To assure due process in establishing International Auditing Standards, consultative papers and exposure drafts of potential auditing standards are circulated for 3-4 months so interested parties can submit comments for Board consideration during their deliberations. ICGFM Committee responses will reside on this page.

ICGFM Responses

ISA 800 Special Considerations – Audit of Financial Statements Prepared in Accordance with Special Purpose Frameworks AND

ISA 805 Special Considerations – Audit of Single Financial Statements and Specific Elements, Accounts, or Items of Financial Statement
ED 09/30/2016

ED—Exposure Draft
CP—Consultative Paper

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