ICAI Exposure Drafts on various Engagement and Quality Control Standards
[Last date for comments: August 25, 2023]

1. SQM 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements
2. SQM 2, Engagement Quality Reviews
3. SA 220(Revised), Quality Management for an Audit of Financial Statements
4. SA 250(Revised), Consideration of Laws and Regulations in an Audit of Financial Statements
5. SA 315(Revised), Identifying and Assessing the Risks of Material Misstatement
6. SA 540(Revised), Auditing Accounting Estimates and Related Disclosures
7. SRS 4400(Revised), Agreed-Upon Procedures Engagements
8. Conforming Amendments to Other Standards arising from SQM 1, SQM 2 and SA 220(Revised)
9. Conforming Amendments to Other Standards arising from SA 250(Revised)
10. Conforming Amendments to Other Standards arising from SA 315(Revised)
11. Conforming Amendments to Other Standards arising from SA 540(Revised)