IESBA and IAASB Joint Stakeholder Survey
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.
Submitted Comment Letters
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Institute of Singapore Chartered Accountants (ISCA) (94.37 KB)(Singapore)
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Instituto Mexicano de Contadores Públicos (IMCP) (101.57 KB)(Mexico)
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International Corporate Governance Network (ICGN) (115.74 KB)(- International)
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International Federation of Accountants (IFAC) (148 KB)(- International)
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International Organization of Securities Commissions (IOSCO C1) (230.92 KB)(- International)
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Investment Company Institute (ICI) (83.3 KB)(- International)
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Irish Auditing & Accounting Supervisory Authority (IAASA) (88.31 KB)(Ireland)
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Jack Schoeman (104.06 KB)(- International)
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Jane Wilson (91.61 KB)(- International)
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Japan Business Federation - Keidanren (96.48 KB)(Japan)
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Japanese Institute of Certified Public Accountants (JICPA) (88.24 KB)(Japan)
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Jose Esposito (72.09 KB)(- International)
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Jose Maria Hinojal (75.17 KB)(- International)
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Kaori Ito (93.55 KB)(- International)
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Kazuhiro Yoshii (80.94 KB)(- International)
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Kei Tsuchiya (101.4 KB)(- International)
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Kenichi Akiba (83.55 KB)(- International)
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Keung Ho Keung Ricky (74.67 KB)(- International)
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Kiran Seth (74.56 KB)(- International)
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Koei Otaki (80.13 KB)(- International)
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KPMG International Limited (KPMG) (241.19 KB)(- International)
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Krzysztof Burnos (80.22 KB)(- International)
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Kudos International (81.15 KB)(- International)
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Louise Willdridge (80.9 KB)(- International)
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MAH, Chartered Accountants (85.61 KB)(United Kingdom)
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Mahmoud Bilal (74.67 KB)(- International)
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Malaysian Institute of Accountants (162.46 KB)(Malaysia)
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Malta Institute of Accountants (92.09 KB)(Malta)
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Martin Lawrence (82.2 KB)(- International)
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Martina Morrissey (78.58 KB)(- International)
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National Association of State Boards of Accountancy (NASBA) (96.63 KB)(United States of America)
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New Zealand Auditing and Assurance Standards Board (NZAuASB) (136.51 KB)(New Zealand)
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Nicole Ratzinger-Sakel (81.29 KB)(- International)
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Nordic Federation of Public Accountants (NRF) (121.15 KB)(- International)
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Pan African Federation of Accountants (PAFA) (138.34 KB)(- International)
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Pavel Dimitrov (110.48 KB)(- International)
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Piotr Witek (76.57 KB)(- International)
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Polish Chamber of Statutory Auditors (PIBR) (85.08 KB)(Poland)
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PricewaterhouseCoopers International Limited (PwC) (164.26 KB)(- International)
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AICPA Professional Ethics Executive Committee and AICPA Auditing Standards Board (348.73 KB)(United States of America)
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Public Accountants and Auditors Board of Zimbabwe (PAABZ) (97.18 KB)(Zimbabwe)
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Public Company Accounting Oversight Board (PCAOB) - Views of the PCAOB Chief Auditor (823.65 KB)(United States of America)
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Royal Netherlands Institute of Chartered Accountants (NBA) (389.88 KB)(Netherlands)
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RSM International Limited (RSM) (187.2 KB)(- International)
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Sanford Rich (85.19 KB)(- International)
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Saudi Organization for Chartered and Professional Accountants (SOCPA) (81.4 KB)(Saudi Arabia)
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Sevdalina Paskaleva (73.9 KB)(- International)
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Shreekant Prasad (74.92 KB)(- International)
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South African Institute of Chartered Accountants (SAICA) (163.83 KB)(South Africa)
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Takeshi Kimura (117.88 KB)(- International)