Response 3 - KPMG LLP

KPMG LLP Audit 15 Canada Square London E14 5GL United Kingdom

Pauline Wallace Chair UK Endorsement Board 6th Floor 10 South Colonnade London E14 4PU

By email to: [email protected]

3 October 2023

Dear Ms Wallace

Your ref Our ref DL/PT/CWA

We welcome the opportunity to respond to the UK Endorsement Board's invitation to comment on its draft endorsement criteria assessment of the amendments that were published by the IASB in May 2023.

We support the adoption of the amendments in the UK.

Yours sincerely KPMG LLP

KPMG LLP, a UK limited liability partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.

Registered in England No OC301540 Registered office: 15 Canada Square, London, E14 5GL For full details of our professional regulation please refer to 'Regulatory information' under 'About' at www.kpmg.com/uk