The International Auditing and Assurance Standards Board (IAASB) and International Ethics Standards Board for Accountants (IESBA) have established a joint User Advisory Group (UAG), creating a dedicated channel for users of financial statements and other external reporting to directly inform global standard setting.
The UAG represents a step forward in how user perspectives are brought into the standard-setting process – moving from consultation to more continuous, structured dialogue. Through the UAG, users will provide timely, practical input on the IAASB’s and IESBA’s priorities, projects, and broader initiatives, helping to ensure that standards remain relevant, decision-useful, and responsive to evolving market needs.
“High‑quality global standards depend on our ability to listen carefully to those who rely on them every day. We are delighted to establish this joint group, a key milestone that brings us closer to users and firmly grounds our work in their lived experience and expectations,” said Gabriela Figueiredo Dias and Tom Seidenstein, Chairs of the IESBA and IAASB, respectively. “Through this ongoing exchange, we are better positioned to understand the real‑world implications of our standards and ensure they serve the public interest.”
This shift is already underway. The UAG held its inaugural meeting on April 2, 2026, bringing together a globally diverse group of users with a wide range of perspectives and experience. Discussions focused on how the group will engage in practice and shaping input on key IAASB and IESBA projects. The UAG is expected to meet periodically throughout the year, providing an ongoing forum for user insight and dialogue.
Additional information about the UAG, including membership and its Terms of Reference, is available online.
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.