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Post-Implementation Review of ISA 540 (Revised) Survey

The IAASB invites stakeholders worldwide to participate in its public consultation survey as part of its post-implementation review of International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures.

Published:
Feb 17, 2026
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Cybersecurity risks: what accountants need to do
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IESBA Asia Dispatch, Edition 3: Hong Kong – Trust Sustained Through Continuous Improvement

Jan 22, 2026 English
The third edition of IESBA Asia Dispatch highlights discussions in Hong Kong SAR as part of the ongoing Firm Culture and Governance Dialogues. The newsletter explores how trust is reinforced through continuous improvement, strong leadership, and a sustained commitment to ethical practice. Engagements with regulators, firms, and other stakeholders underscore the importance of embedding governance, accountability, and ethical decision making into organizational culture to support long-term confidence in the profession.

👉 Read the full edition on LinkedIn: Hong Kong: Trust Sustained through Continuous Improvement | LinkedIn
IESBA Asia Dispatch, Edition 2: Malaysia – Purpose, Culture and the Public Interest in Motion

Jan 18, 2026 English
The second edition of IESBA Asia Dispatch reflects on the continuation of the Firm Culture and Governance Dialogues in Malaysia. Building on discussions in Singapore, this edition explores how purpose-driven leadership, strong organizational culture, and a clear commitment to the public interest translate into action. Through engagement with regulators, professional bodies, and market participants, the newsletter highlights practical insights on accountability, governance, and the role of ethics in shaping resilient institutions.

👉 Read the full edition on LinkedIn: Malaysia: Purpose, Culture and the Public Interest in Motion | LinkedIn
IESBA Asia Dispatch, Edition 1: Dialogues in Singapore

Jan 14, 2026 English
IESBA’s inaugural Asia Dispatch captures key insights from the launch of the Firm Culture and Governance Dialogues in Singapore. The edition highlights reflections from Chair Gabriela Figueiredo Dias, perspectives from CFO roundtable discussions, and conversations on technology, AI, and the evolving role of ethics in strengthening organizational culture. Drawing on engagement with regulators, firms, and professional bodies, the newsletter underscores the power of collaboration in advancing trust and governance across the region.

Read it here: Dialogues in Singapore: Firm Culture, Governance and the Power of Collaboration | LinkedIn
A new world of risk in internal audit
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AI changes forecasting — But governance still wins
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