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INTERNATIONAL VALUATION STANDARDS COUNCILExposure draftee Role of the Professional Valuer in the Audit Process A Practical Guide for Professional ValuersComments on this Exposure Draft are invited

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1. Individuals or organizations involved in the development or review of potential accounting standards may need to fill out an exposure draft form role.
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What is exposure draft form role?

Exposure draft form role is a document that outlines the proposed changes to a standard, policy, or regulation.

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Any individual or organization that is proposing changes to a standard, policy, or regulation is required to file an exposure draft form role.

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The exposure draft form role must include the proposed changes, the rationale behind them, and any potential impacts on stakeholders.

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