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.

This joint stakeholder survey seeks input from a wide range of stakeholders regarding:

The IPSASB wants to hear from stakeholders what projects are most important to them in delivering the IPSASB's Strategy and Work Plan 2024-2028. Having set its overall strategy for the period 2024-2028 through a public consultation, this consultation seeks to understand stakeholders’ greatest needs in relation to individual financial reporting projects, post implementation reviews, and sustainability reporting projects.

Veuillez soumettre vos lettres de commentaires via la page Web originale de l'avant-projet en anglais.

These proposed narrow-scope amendments are aimed at maintaining interoperability between IAASB standards and the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code). These proposed amendments address recent revisions to the IESBA Code related to using the work of an external expert.

The IESBA has launched a public consultation to gather feedback on auditor independence for audits of Collective Investment Vehicles ("CIVs") and Pension Funds (“Investment Schemes”). The consultation paper seeks views on whether revisions to the International Code of Ethics for Professional Accountants, including International Independence Standards, are necessary to address the independence of auditors when they audit these Investment Schemes.

This consultation sets out the IAASB’s final position, rationale, and pathway to broader differential requirements relating to the definitions of listed and public interest entities in the International Standards on Quality Management (ISQMs) and International Standards on Auditing (ISAs). It includes an Invitation to Comment for stakeholders to share observations that might be relevant to the IAASB prior to finalizing the narrow scope amendments to the ISQMs and ISAs, and to answer a few specific questions about related forward-looking matters.