The IAASB seeks public comment by June 4, 2019 on its proposed Strategy for 2020–2023 and Work Plan for 2020–2021.

The evolving environment in which the IAASB operates demands a strategy that reflects, among other elements, changing technology; a dynamic small- and medium-sized entity landscape; and emerging reporting needs. This is global stakeholders’ opportunity to shape the board’s strategy by commenting on the proposed draft.

Exposure Draft (ED) 67, Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19), addresses transactions for collective and individual services and emergency relief.

As the demand for improved information and communications technologies skills and professional skepticism proficiency grows across jurisdictions, the IAESB proposes revisions to learning outcomes of International Education Standard 2, 3, 4, and 8, and editorial changes to their introductions, objectives and explanatory materials sections. This Exposure Draft speaks to strengthening professional skepticism to improve the quality of financial reporting and auditing and developing competence to meet ICT’s disruptive potential.

The International Auditing and Assurance Standards Board (IAASB) seeks public comment by March 15, 2019 on its Exposure Draft of proposed ISRS 4400 (Revised), Agreed-Upon Procedures Engagements.

Agreed-upon procedures (AUP) engagements are widely used in many jurisdictions and the demand for these engagements continues to grow. To ensure that the IAASB’s standard on AUP engagements remains relevant in the current business environment, the IAASB proposes to enhance key concepts in the standard, including:

The IAASB conducted a survey to seek views and insights from its stakeholders on emerging developments and trends that are likely to be important to its 2020-2023 strategy. The survey is an important tool to help identify key issues for consideration in developing its future strategy in the context of the IAASB’s broad strategic focus and the changing environment, and with the overriding objective of serving the public interest.

This Exposure Draft, Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36) and Prepayment Features with Negative Compensation (Amendments to IPSAS 41), was developed and approved by the International Public Sector Accounting Standards Board^® (IPSASB^®).

To ensure that International Standards on Auditing continue to form the basis for high-quality, valuable and relevant global audits, the IAASB Exposure Draft, ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement, proposes more robust requirements and improved guidance to:

The International Ethics Standards Board for Accountants® (IESBA®) seeks public comment by August 15, 2018 on its consultation paper, Professional Skepticism – Meeting Public Expectations.

In response to regulatory and other stakeholder feedback on the topic, the paper explores:

(a) The behavioral characteristics comprised in professional skepticism;

This is a French translation of the IPSASB Strategy and Work Plan 2019-2023 consultation. 

Please provide your comments by June 15, 2018.

This Exposure Draft, Improvements to IPSAS, 2018, was developed and approved by the International Public Sector Accounting Standards Board (IPSASB).

ED 65 proposes: