• New monthly LinkedIn newsletter brings together the latest IESBA news, standards, resources, events, and insights in one accessible update.
• New “Meet IESBA” video series introduces audiences to IESBA Board Members and Technical Staff from a more personal perspective.
• Readers also get an exclusive first listen to the latest episode of “Decoding Ethics,” IESBA’s monthly podcast series.

The International Ethics Standards Board for Accountants (IESBA) has launched Ethics Matters, a new monthly LinkedIn newsletter designed to help accountants stay abreast of evolving ethics and independence standards and navigate some of today’s greatest ethics and independence challenges around the world. Read the inaugural issue here.

Published monthly, Ethics Matters brings together timely updates on IESBA’s standard-setting activities, publications, outreach, events, and other developments, while also offering new ways for audiences to get to know the people behind IESBA and engage with its work.

The newsletter features a range of engaging sections, including:

• “Meet IESBA” – A new video series introducing IESBA Board Members and Technical Staff, offering audiences an opportunity to learn more about the people behind the Board’s work, what motivates them, and some of the experiences and perspectives they bring to IESBA. The inaugural video features IESBA Chair Gabriela Figueiredo Dias.
• In Focus – A closer look at a key IESBA standard, publication, resource, or initiative. The first issue spotlights the 2026 Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards) and its latest ethics and independence provisions.
• Keeping You Posted – Timely updates on the latest developments, activities, and resources from IESBA. Each month, this section will highlight something worth having on your radar – from developments in the Board’s work to new resources and other updates. The inaugural issue features highlights from IESBA’s September 2026 meeting in Madrid.
• Looking Ahead – A preview of upcoming IESBA activities and opportunities to connect with the Board. The inaugural issue looks ahead to Gabriela Figueiredo Dias’ keynote address at the Global Ethics Day event of the Institute of Chartered Accountants in England and Wales (ICAEW) on October 23.
• “Decoding Ethics” – An exclusive first listen to the latest episode of IESBA’s monthly podcast series. In this edition: a conversation with Christian Scott, a "White Hat" ethical hacker and founder of Tantalum Security, marking Cybersecurity Awareness Month.
• In Case You Missed It – A roundup of recent IESBA news, publications, resources, and outreach, making it easier to catch up on important developments.
• IESBA’s Last Month (In 60 Seconds) – A quick visual recap of recent IESBA activities and highlights from around the world.

The first issue also features a welcome from IESBA Chair Gabriela Figueiredo Dias, who introduces Ethics Matters and the new “Meet IESBA” series:

“We hope Ethics Matters will bring you closer to our work – and to the people behind it. At IESBA, our mission is global, but our work is deeply human. It is shaped by people with different experiences, perspectives, and stories, united by a shared commitment to ethics and the public interest.”

Follow IESBA on LinkedIn and subscribe to Ethics Matters to receive the latest issue each month and stay connected with IESBA’s work to strengthen ethics, independence, and public trust around the world.

About IESBA

The International Ethics Standards Board for Accountants (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. These standards are 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.

Along with the International Auditing and Assurance Standards Board (IAASB), the IESBA is part of the International Foundation for Ethics and Audit (IFEA). The Public Interest Oversight Board (PIOB) oversees IESBA and IAASB activities and the public interest responsiveness of the standards.

Contact Information:

Rui Peres Jorge 
Director, Strategy and Communications 
International Ethics Standards Board for Accountants (IESBA) 
ruiperesjorge@ethicsboard.org | Direct: +351 966-301-383

Zsolt Bobis 
Lead, Communications 
International Ethics Standards Board for Accountants (IESBA) 
zsoltbobis@ethicsboard.org

The International Auditing and Assurance Standards Board (IAASB) today launched an interactive digital version of its Technology Catalog, making it easier for stakeholders to explore emerging technologies and related developments affecting audit and assurance—and see how the IAASB is considering them across its work program.

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The interactive Catalog complements the PDF edition of the Technology Catalog, which is formally cleared by the IAASB and published semi-annually.

The new interactive format makes the Catalog more accessible and easier to navigate. Stakeholders can sort and filter technology topics, explore dashboard summaries, and see connections between emerging developments and the IAASB’s standard-setting and other activities.

“Technology continues to change how information is produced, used, audited, and assured,” said Tom Seidenstein, IAASB Chair. “The Technology Catalog helps us systematically monitor these developments and consider their implications for our standards and our work. This new interactive format also gives stakeholders greater visibility into what we are seeing and how we are responding.”

The interactive Catalog currently reflects the third edition, which includes:

• Five new technology and assurance topics, including crypto-assets, cybersecurity threats affecting entities, and potential new or evolving assurance engagements.
• Updated information on active IAASB projects and workstreams, providing greater insight into how technology-related matters are being considered across the IAASB’s activities.
• A refined structure and categorization, making it easier to follow how technology matters can progress from emerging issues to active standard-setting and implementation or application support activities.

The IAASB updates and publishes the Technology Catalog semi-annually, with updates reflected in both the PDF edition and the interactive Catalog. This helps ensure the Catalog remains a current, practical resource for stakeholders and a transparent record of how the IAASB is monitoring and responding to technological developments affecting audit and assurance.

Explore the interactive Technology Catalog here.

About the IAASB

The International Auditing and Assurance Standards Board develops auditing, assurance, related services, and quality management standards and guidance in the public interest that support consistent performance of quality engagements. Along with the International Ethics Standards Board for Accountants, the IAASB is part of the International Foundation for Ethics and Audit. The Public Interest Oversight Board oversees IAASB and IESBA activities and the public interest responsiveness of the standards. For copyright, trademark, and permissions information, please visit Permissions.

For the accountancy profession to thrive, everyone has a role to play—from organizations creating the right conditions and leaders setting the tone, to individuals taking an active role in building the capabilities and practices that enable them and those around them to thrive.

New global principles launched today by the International Federation of Accountants (IFAC) put this shared responsibility into practice. Thriving Together: 6 Principles for a Resilient Accountancy Profession provides organizations, leaders, and individuals with a practical framework for creating healthy and sustainable professional environments.

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The principles reflect growing recognition across the profession that wellbeing and professional capability are complementary. Supportive leadership, sustainable ways of working, opportunities for growth, and environments built on respect and trust all influence whether people can perform at their best over time—and whether they choose to build long-term careers in the profession.

“Building a strong profession is about both attracting talented people and creating an environment where they want to stay, grow, and do their best work,” said IFAC Chief Executive Officer Lee White. “Organizations thrive when their people thrive. These principles are about being proactive and building on what the profession is already doing well and continually asking how we can do better.”

The six principles call on the profession to:

• Support Fulfilling Careers
• Embed Sustainable Ways of Working
• Promote Balance through Healthy Boundaries and Prioritization
• Build Transparency and Trust
• Ensure All Levels of Leadership Set and Model Culture
• Empower Your People

Underpinning them is a shared responsibility: organizations create the environment and conditions for wellbeing; leaders at all levels shape expectations and culture; and individuals actively build and sustain practices that enable them to perform at their best.

The work builds on IFAC’s Opening Doors: Six Principles of Best Practice to Increase Access to Accountancy Qualifications, extending the focus from how the profession attracts and welcomes talent to the experience people have throughout their careers.

The principles were developed by IFAC in collaboration with the Global Public Policy Committee, human capital professionals, professional accountancy organizations, educators, professional accountants in business, small- and medium-sized practices, early career professionals, and firms from across the global profession. They are designed to be practical and flexible, recognizing that there is no single approach to wellbeing across different people, organizations, cultures, and jurisdictions. Rather than prescribing a single model, they provide a common foundation for organizations and individuals to assess where they are today and identify opportunities to improve.

Putting the Principles into Practice

To help put the principles into action, IFAC has built a digital hub featuring wellbeing-focused resources from across the global profession. IFAC will continue to build on Thriving Together, expanding the resources available to help organizations and individuals assess where they are today, facilitate conversations, and identify practical opportunities for improvement.

Thriving Together is intended as a starting point for continued progress—helping people build fulfilling careers, enabling organizations to sustain high performance, and strengthening the resilience of the profession for the future

Access the Principles

Read Thriving Together: 6 Principles for a Resilient Accountancy Profession.

About IFAC

IFAC, by connecting and uniting its members, makes the accountancy profession truly global. 

IFAC member organizations are champions of integrity and professional quality and proudly carry their membership as a badge of international recognition. 

IFAC and its members work together with the Forum of Firms and other key stakeholders to shape the future of the profession through learning, innovation, a collective voice, and commitment to the public interest.

In this eNews you will find:

• Highlights from our September meeting
• 2026 IAASB Handbook
• Audit Evidence and risk response proposals
• Our plans for Q4 2026
• Key dates for this quarter

Highlights from Our September Meeting

Topics we discussed at our September 2026 meeting included:

• Strategy and Work Plan 2028–2031 – We discussed the responses to the joint stakeholder survey that was published earlier this year with the International Ethics Standards Board for Accountants (IESBA). Survey responses will inform an IAASB consultation paper on the Strategies and Work Plan for 2028–2031, expected in early 2027.

• Technology Quality Management – We discussed drafts of the first two guides in the Technology Quality Management guide series. The first will be on common conceptual foundation and the second on firm-level quality management before deployment.

• ISA 500 Series (Project Stage: Exposure Draft Development) – We discussed the first full drafts of Proposed ISA 501 (Revised) as it relates to inventory, Proposed ISA 505 (Revised), External Confirmations, and significant proposed conforming and consequential amendments. 

• Post Implementation Review of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures – We discussed responses to the online survey for the post-implementation review of ISA 540 (Revised) and the proposed direction for the way forward.

• Other Assurance Engagements – We discussed the initial findings from information-gathering activities, which will inform a final report and recommendations expected at our December 2026 meeting.

Recordings of the September 2026 meeting are available on our YouTube channel; more information on our projects can be found on the Latest on Our Projects web page.

2026 IAASB Handbook

The 2026 edition of our Handbook of International Quality Management, Auditing, Review, Sustainability and Other Assurance, and Related Services Pronouncements was released last week.

The following standards, which become effective in December 2026, are included in the 2026 Handbook:

• ISA 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements

• ISA 570 (Revised 2024), Going Concern

• ISSA 5000, General Requirements for Sustainability Assurance Engagements

• Narrow Scope Amendments resulting from revisions to the definitions of listed and public interest entities in the International Code of Ethics for Professional Accountants (including International Independence Standards), issued by the IESBA

• Narrow Scope Amendments to IAASB standards arising from the IESBA’s Using the Work of an External Expert project

Share Your Views on Our Audit Evidence and Risk Response Proposals

In early August, we opened a public consultation on proposed revisions to ISA 330, ISA 500, and ISA 520 to enhance the risk-based audit framework and address technological advances. Comments are requested by December 15, 2026. 

Building on recent revisions—including ISA 315 (Revised 2019)—the proposals further embed, clarify, and strengthen a principles-based, risk-based audit framework. They also address the increased use of technology in business, financial reporting, and auditing.

• Establish a comprehensive basis for auditors' judgments about audit evidence.

• Strengthen auditors' responses to assessed risks.

• Reinforce professional skepticism and professional judgment throughout the audit.

• Support innovation while remaining principles-based rather than technology-specific.

We have also developed a package of resources to support stakeholder, including:

• A user consultation survey, which offers users of financial statements a targeted way to provide feedback

• A two-part global webinar series on September 29–30 and October 5–7 in which we explore key aspects of the proposals and include live Q&A. Recordings of the webinars will be available in our YouTube channel after they air.

• A technical video series that takes a deeper look at key aspects of the proposed revisions.

• A slide deck to help stakeholders engage with their members and stakeholders on our proposed revisions.

• A supplemental table mapping key changes to the original project objectives.

Access all Exposure Drafts and related materials on the IAASB website: www.iaasb.org/AuditEvidence-RiskResponse 

Looking Ahead: Our Plans for Q4 2026

Technology Quality Management

We have been working on developing the non-authoritative guide series on applying the IAASB’s quality management standards to AI-enabled technological tools. Guide 1, Common Conceptual Foundation is anticipated in November, subject to approval at our October 28, 2026 mid-quarter meeting.

ISSA 5000 on Sustainability Assurance

As we continue supporting adoption and implementation of ISSA 5000, we are developing additional frequently asked questions (FAQ) and updating jurisdictional adoption information. In Q4 2026, we plan to release FAQs on general matters, including matters which were not addressed in other implementation guidance, and an IAASB-IESBA joint FAQ. Access resources on the dedicated ISSA 5000 web page.

Key Dates for this Quarter

• On October 20 and 21 our Stakeholder Advisory Council will meet in New York. You can find more information about this meeting on the October 2026 meeting web page. This meeting will be livestreamed on our YouTube channel. 

• On October 22, we will meet with our Jurisdictional Standard Setters.

• On October 28, the IAASB will have a virtual mid-quarter meeting in which we will discuss guide 1 of the Technology Quality Management guide series and Proposed ISA 501 (Revised) as it relates to inventory. The meeting agenda and meeting papers will be available on our October 2026 meeting web page approximately one week in advance of the meeting. This meeting will be livestreamed on our YouTube channel.

• From December 7 to 10, the IAASB will meet in Madrid. The meeting agenda and meeting papers will be available on our December 2026 meeting web page approximately two weeks in advance of the meeting. This meeting will be livestreamed on our YouTube channel.