The withdrawal of GUIDs 5200, 5201 and 5203 from the INTOSAI framework of professional pronouncements (IFPP), is proposed by the INTOSAI Working Group on Environmental Auditing (WGEA).

Respondents are asked to submit their comments electronically by July 15, 2026 to the email address intosai_wgea@oag.go.th. Comments may be submitted using PDF or Word documents. All comments will be considered a matter of public record and may be posted on the issai.org website. Comments are accepted in the five official INTOSAI languages.

The INTOSAI Working Group on Environmental Auditing (WGEA) will consider all comments received when preparing the final version of the text for submission to the Forum for INTOSAI Professional Pronouncements (FIPP) for approval.

The FIPP approved this withdrawal on March 25, 2626 (cf. section 2.3 of the due process for the IFPP). The withdrawal from the framework is expected to take effect from January 2027.

Respondents are encouraged to consider the effective date in their comments to the withdrawal.