The 2nd edition of ICMS has undergone extensive global consultation. Following the preparation of a draft by the ICMS Standards Setting Committee (SSC) in January 2019, there were two public consultations. After the first consultation, the SSC met to consider the comments and a revised draft was prepared for the second consultation.

All comments received were considered and reviewed by the ICMS SSC in their regular meetings. It is not possible to respond to every comment received and therefore a summary of the key points and decisions is recorded in this document.

The SSC would like to thank all the professionals who downloaded, reviewed and provided comments on the consultation documents. This process improved the final document.

ICMS – Summary of consultation responses