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Closed Consultations

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Name Closed Date
Proposed International Standard on Auditing 240 (Revised): The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
Proposed Narrow Scope Amendments to ISQMs, ISAs, and International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements
Proposed International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance Engagements
Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs
Proposed Part 10, Audits of Group Financial Statements of the Proposed ISA for Audits of Financial Statements of Less Complex Entities
Proposed International Standard on Auditing 500 (Revised), Audit Evidence, and Proposed Conforming and Consequential Amendments to Other ISAs
Proposed Strategy and Work Plan for 2024‒2027
Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised), Communication with Those Charged With Governance
Exposure Draft, Proposed International Standard on Auditing of Financial Statements of Less Complex Entities
Exposure Draft, Proposed Conforming Amendments to the IAASB’s Other Standards and Framework Due to the New and Revised Quality Management Standards
Fraud and Going Concern in an Audit of Financial Statements
Proposed International Standard on Auditing 600 (Revised): Special Considerations -- Audits of Group Financial Statements (Including the Work of Component Auditors)
Public Consultation on Proposed Guidance: Extended External Reporting (EER) Assurance (March 2020)
Exposure Draft, Proposed Conforming Amendments to the IAASB's International Standards
Discussion Paper, Audits of Less Complex Entities
Exposure Draft, International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements
Exposure Draft, International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements
Exposure Draft, International Standard on Quality Management 2, Engagement Quality Reviews
Exposure Draft, International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements
The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews
Consultation Paper, Extended External Reporting Assurance
Proposed Strategy for 2020-2023 and Work Plan for 2020-2021
Proposed International Standard on Related Services 4400 (Revised), Agreed-Upon Procedures Engagements
Exposure Draft, ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement
Survey on IAASB’s Future Strategy