IESBA and IAASB Joint Stakeholder Survey

Survey Responses Will Help Shape 2028-2031 Strategies
IAASB
| Exposure Drafts and Consultation Papers
English
Comments due by:

This joint stakeholder survey seeks input from a wide range of stakeholders regarding:

  • IESBA’s and IAASB’s strategic positioning;
  • Key environmental trends shaping the future of audit, assurance, ethics, and independence; and
  • Opportunities for joint or parallel IESBA and IAASB action.

Survey responses will inform IESBA and IAASB as they develop their respective Consultation Papers for their Strategies and Work Plan (targeted for the end of 2026).

Responses are requested through an online survey (see below). 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 this web page in due course and in accordance with the Boards’ due process.

Responses are requested by Friday, May 15, 2026.

Click here to complete the survey online.

Word and PDF versions of the survey are available below to facilitate stakeholders’ internal outreach or information-gathering activities, and drafting and review of responses prior to completing the online survey. For ease of reference, a summary of current IAASB and IESBA work plans are also available below.

Cover page of the Joint IAASB-IESBA Stakeholder Survey
Download (322.17 KB)
Cover page of the Joint IAASB-IESBA Stakeholder Survey
Download (428.46 KB)
IAASB-IESBA-Joint-Stakeholder-Survey-Summary-Work-Plans.pdf
Download (152.69 KB)
Copyright © 2026 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

  1.  (Belgium)
  2.  (Australia)
  3.  (Honduras)
  4.  (Canada)
  5. Ajinomoto Co., Inc (93.68 KB)
     (Japan)
  6. Alan Am (83.53 KB)
     (- International)
  7. Anum Atique (78.15 KB)
     (- International)
  8. Ascendia EOOD (77.8 KB)
     (- International)
  9.  (Puerto Rico)
  10.  (- International)
  11.  (Indonesia)
  12.  (Canada)
  13.  (Australia)
  14.  (- International)
  15.  (- International)
  16.  (Belgium)
  17.  (Botswana)
  18.  (Brazil)
  19.  (Belgium)
  20.  (Canada)
  21. CFA Institute (90.62 KB)
     (- International)
  22.  (Hungary)
  23.  (- International)
  24.  (Ireland)
  25.  (France)
  26.  (Spain)
  27. CPA Australia (366.48 KB)
     (Australia)
  28.  (- International)
  29.  (- International)
  30.  (Belgium)
  31. Eri Murakami (93.17 KB)
     (- International)
  32.  (- International)
  33.  (Belgium)
  34.  (Belgium)
  35.  (United Kingdom)
  36.  (Canada)
  37.  (- International)
  38.  (Nigeria)
  39.  (- International)
  40. Goro Kumagai (83.03 KB)
     (- International)
  41.  (- International)
  42.  (- International)
  43.  (Greece)
  44.  (Hong Kong, Special Administrative Region of China)
  45.  (- International)
  46.  (South Africa)
  47.  (Germany)
  48.  (United Kingdom)
  49.  (United Kingdom)
  50.  (- International)