- Launches the strategic planning process for both boards’ next strategies and work plans
- Reflects deepened IESBA-IAASB coordination through a single, streamlined consultation that reduces stakeholder burden
- Announces a coordinated 2026 consultation calendar to support effective and meaningful engagement
The International Ethics Standards Board for Accountants (IESBA) and the International Auditing and Assurance Standards Board (IAASB) today launched a joint global stakeholder survey, marking the beginning of work toward their respective Strategies and Work Plans (SWPs) for 2028–2031—a period of expected significant change in the global audit, assurance and ethics landscape.
The joint survey represents the first step in the boards’ strategic planning process and will help inform the development of their respective Consultation Papers, targeted for approval at the end of 2026. By launching a single, coordinated survey, IESBA and IAASB are reinforcing their close collaboration while streamlining engagement and reducing duplication for stakeholders, who are invited to contribute to one rather than parallel surveys.
The survey seeks input from a broad and diverse range of stakeholders, reflecting the global reach and public interest role of both boards. Responses will help the boards better understand how the environment for audit, assurance, ethics, and independence is evolving, and how the public interest can best be served in a rapidly changing global reporting ecosystem.
“As the global audit, assurance, and ethics landscape continues to evolve, it is essential that our strategies are informed by diverse stakeholder perspectives,” said Gabriela Figueiredo Dias and Tom Seidenstein, Chairs of the IESBA and IAASB, respectively. “This joint survey reflects our shared commitment to listening carefully, coordinating closely, and ensuring our work continues to serve the public interest in a rapidly changing environment.”
The survey focuses on three principal areas:
- Strategic positioning for 2028–2031, including how the boards should assess success by the end of the next strategy period;
- Key environmental trends shaping the future of audit, assurance, ethics, and independence, such as digital transformation, geopolitical and regulatory developments, sustainability expectations, and evolving business models of accounting firms; and
- Opportunities for joint or parallel action, where closer coordination between IESBA and IAASB could enhance impact and effectiveness.
Stakeholders may respond to all questions or only those most relevant to their perspectives. All responses will form part of the public record and will be published on the boards’ websites in accordance with their due process.
The survey is open until May 15 and can be accessed online here.
Reducing Consultation Fatigue through Coordination
The joint survey also reflects a deliberate effort by IESBA and IAASB to coordinate their consultation activities, particularly during 2026, a year expected to include a significant volume of consultations.
While the boards often consult similar stakeholder groups, they recognize that individuals within those groups may respond to either ethics-focused consultations or audit and assurance-focused consultations, notwithstanding that some issues or topics may be of common relevance to both boards. Through careful planning, including staggering consultation timelines, the boards aim to avoid multiple consultations closing at the same time, supporting more effective participation and higher-quality feedback.
Anticipated 2026 IESBA and IAASB Public Consultations
Joint
- Joint SWP Stakeholder Survey, January 21–May 15
IESBA
- Role of CFOs Survey, February 2–April 24
- Post-Implementation Review of the Restructured Code Survey, April 1–July 3
- Post-Implementation Review of the Provisions on Responding to Non-Compliance with Laws and Regulations (NOCLAR) Survey, April 1–July 30
IAASB
- Post-Implementation Review of ISA 540 (Revised) Survey, February 17–June 15
- Exposure Draft for Proposed ISRE 2410 (Revised), Review of Interim Financial Information Performed by the Independent Auditor of the Entity, May 6–September 3
- Exposure Draft for the Maintenance of the ISA for Less Complex Entities, July 16–October 29
- Exposure Draft for Proposed Revisions to ISA 330, The Auditor’s Responses to Assessed Risks, ISA 500, Audit Evidence, and ISA 520, Analytical Procedures, July 28–December 15
About IAASB and IESBA
The International Auditing and Assurance Standards Board© and the International Ethics Standards Board for Accountants© are part of the International Foundation for Ethics and Audit (IFEA) ©, a nonprofit organization that supports high-quality, international ethics, audit, and assurance standards in the public interest. The IAASB and IESBA develop and issue their standards independently and in accordance with an approved due process and the Public Interest Framework, overseen by the Public Interest Oversight Board.
The IAASB develops auditing, assurance, related services, and quality management standards and guidance in the public interest that support consistent performance of quality engagements.
The IESBA is an independent global standard-setting board. The IESBA’s mission is to serve the public interest by setting high-quality, international ethics (including independence) standards as a cornerstone to ethical behavior in business and organizations, and to public trust in financial and non-financial information that is fundamental to the proper functioning and sustainability of organizations, financial markets and economies worldwide.