This feedback summary shares the results of the IAASB’s global Technology Quality Management roundtables, which explored how emerging technologies, including artificial intelligence, are affecting audit and assurance engagements and the application of the IAASB’s quality management standards.
This report presents the findings of an IESBA Project Team examining auditor independence considerations in the audits of collective investment vehicles and pension funds. It draws on extensive research and global stakeholder consultation to assess whether the independence provisions in the International Code of Ethics for Professional Accountants remain fit for purpose in these investment structures.
Firm Culture and Governance Dialogues is an IESBA publication designed to support global, dialogue-driven engagement on the organizational drivers of ethical behavior in accounting firms. Building on IESBA’s Viewpoints across eight core elements of firm culture and governance, the Dialogues invite firms, regulators, professional bodies, and other stakeholders to test ideas, share experience, and help shape a practical, principles-based global framework to strengthen ethical culture, public trust, and long-term resilience across all service lines.
This paper explains at a high level the linkages, as well as the key differences, between the IESBA Firm Culture and Governance (FCG) viewpoints (IESBA viewpoints) accepted by the Board at its December 2025 meeting and ISQM 1. It demonstrates the mutually supportive nature of the IESBA viewpoints and ISQM 1 while recognizing the distinctions in their objectives, scope, output and focus.
This briefing note outlines key viewpoints on firm culture & governance as part of its ongoing project to promote high ethical standards in accounting firms worldwide. It introduces eight foundational elements, designed to guide firms in building and sustaining a strong ethical culture.
This set of illustrative practitioner’s assurance reports provides support the implementation of International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. The examples were developed through a joint initiative with a group of jurisdictional auditing and assurance standard setters, whose collaboration and support have been crucial in shaping this guidance.
