IESBA-IAASB Coordination

Objective

To coordinate topics of mutual interests between the IAASB and IESBA, including in particular in relation to the development of the independent Boards strategy and work plans.  The IAASB-IESBA Coordination representatives actively monitor the IAASB’s work to determine whether if it has implications for the Code.

The IESBA Coordination Team helps to develop the agenda for the annual IAASB-IESBA Joint Plenary Meeting, and as appropriate recommends conforming or consequential amendments for the Code as a result of the IAASB’s projects.

PROJECT CONTACT
WORKING GROUP

Representatives:

  • Sung-Nam Kim, IAASB-IESBA Liaison and IESBA Member, is the primary IESBA Board member responsible for coordinating the IAASB’s and IESBA’s standard-setting activities. 
IESBA March 2026 Meeting Highlights 

The IESBA considered an update from IESBA staff on matters relating to coordination with the IAASB, including on FCG, technology, and PIRs.

The IESBA also considered interoperability matters relating to certain proposed revisions to the IAASB’s ISRE 2410 (Revised),[1] including with respect to group interim review engagements and responding to NOCLAR.

The IESBA agreed to collaborate with the IAASB to gather further information from stakeholders on certain specific interoperability matters through the ISRE 2410 (Revised) exposure process.

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[1] International Standard on Review Engagements (ISRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity