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IAASB Work Plan

Please refer to the Summary IAASB Work Plan for 2024-2027 for an overview of active and planned projects and initiatives, with targeted milestones in each of the calendar years in the work plan period (and beyond, as applicable). The Summary Work Plan is periodically updated to reflect IAASB leadership’s consideration of environmental and organizational factors that drive the need for change, as well as to reflect changes as individual projects or initiatives progress. The changes compared to the original approved Work Plan for 2024-2027 are described in Italic text for each open item on the work plan.

Current Projects

Order by
Name Status
Audit Evidence and Risk Response Exposure Draft Development
Experts Narrow-Scope Amendments Project Proposal
Fraud Approved
ISA 500 Series Information Gathering
ISRE 2410 Information Gathering
Listed Entity and Public Interest Entity (Track 2) Consideration of Comments

Ongoing Initiatives