The project timetable below outlines milestones and deliverables for ongoing and new work streams anticipated on the IESBA’s agenda over the next 12 months. It also includes other activities to highlight the resources needed to accomplish proposed projects and initiatives. The project timetable is updated on a quarterly basis. Changes may be made without prior notice.
(Note: Each initiative will be informed by IESBA SMART [2])
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[1] At its June 2026 meeting, the IESBA determined (i) that there is no need for a standard-setting or other action at this time for the workstream “Development of Profession-Agnostic Independence Standards for Sustainability Assurance Engagements not Within the Scope of International Independence Standards in Part 5,” with such engagements to be monitored through the IIMAG; and (ii) to put on hold the workstream “Collective Investment Vehicles and Pension Funds – Auditor Independence” following a review strategic priorities and resource allocation.
[2] IESBA SMART (Simplification, Mobilization, Adoption, Responsiveness, Targeted Action) is IESBA’s stakeholder-centric approach to enhancing the clarity, impact and coherence of its activities.
[3] NAM: Non-authoritative material
[4] IESSA: International Ethics Standards for Sustainability Assurance (including International Independence Standards)
[5] IAASB: The International Auditing and Assurance Standards Board