This Handbook contains the complete set of the International Public Sector Accounting Standards Board’s^® (IPSASB^®) pronouncements on IPSAS™. It also includes the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities, which was published in October 2014.

The latest edition of the handbook includes new and revised Auditor Reporting standards designed to enhance auditor’s reports for investors and other users of financial statements, as well as changes to other International Standards on Auditing™ to address the auditor’s responsibilities in relation to going concern, financial statement disclosures, and other information (i.e., annual reports).

These substantive changes will be effective for audits of financial statements ending on or after December 15, 2016.