IAASB Quarterly Board Meeting

Mar 16 - 19, 2026

NEW YORK, USA

Agenda

IAASB March 2026 Meeting Schedule (final)-UPDATED (188.67 KB)

Agenda Papers

Agenda Item 1 - Opening Remarks and Minutes

Agenda Item 1 – Introduction and Opening Remarks (267.25 KB)

Agenda Item 1A – Draft Minutes for the Public Session for December 2025 - Marked (395.6 KB)

Agenda Item 1B – Draft Minutes for the Public Session for December 2025 - Clean (395.89 KB)

Agenda Item 1C – Draft Minutes of the Joint IAASB-IESBA Meeting Held on December 10, 2025 (161.16 KB)

Agenda Item 1D - PIOB’s Public Interest Issues – IAASB Projects (Updated as of January 2026) (726.26 KB)

Agenda Item 2 - ISRE 2410

Agenda Item 2 – Issues Paper (265 KB)

Agenda Item 2A - Explanation of Changes (316.44 KB)

Agenda Item 2B - Proposed ISRE 2410 (Revised) – Requirements - Marked (369.55 KB)

Agenda Item 2C - Proposed ISRE 2410 (Revised) – Application Material - Marked (510.08 KB)

Agenda Item 2D - Proposed ISRE 2410 (Revised) – Appendix 1 - Illustrative Review Reports (220.64 KB)

Agenda Item 2D1 - Proposed ISRE 2410 (Revised) - Appendix 1 - Illustrative Interim Review Reports (Marked for ED approval) (507.77 KB)

Agenda Item 2D2 - Proposed ISRE 2410 (Revised) - Appendix 1 - Illustrative Interim Review Reports (Approved - Marked) (276.43 KB)

Agenda Item 2D3 - Proposed ISRE 2410 (Revised) - Appendix 1 - Illustrative Interim Review Reports (Approved - Clean) (275.87 KB)

Agenda Item 2E - Proposed ISRE 2410 (Revised) – Appendix 2 – Illustrative Sections on Going Concern (137.64 KB)

Agenda Item 2E1 – Proposed ISRE 2410 (Revised) - Appendix 2 - Illustrative Going Concern Sections (Marked for ED approval) (156.33 KB)

Agenda Item 2E2 -Proposed ISRE 2410 (Revised) - Appendix 2 - Illustrative Going Concern Sections (Approved - Clean) (155.02 KB)

Agenda Item 2F - Proposed ISRE 2410 (Revised) Draft Requirements - Clean (290.49 KB)

Agenda Item 2F1 - Proposed ISRE 2410 (Revised) - Draft Requirements (Marked for ED approval) (362.49 KB)

Agenda Item 2F2 - Proposed ISRE 2410 (Revised) - Requirements - (Approved Marked) (354 KB)

Agenda Item 2F3 - Proposed ISRE 2410 (Revised) - Requirements - (Approved Clean) (354.21 KB)

Agenda Item 2G - Proposed ISRE 2410 (Revised) – Draft Application Material – Clean (381.73 KB)

Agenda Item 2G1 - Proposed ISRE 2410 (Revised) - Draft Application Material (Marked for ED approval) (472.58 KB)

Agenda Item 2G2 - Proposed ISRE 2410 (Revised) - Application Material - (Approved Marked) (448.92 KB)

Agenda Item 2G3 - Proposed ISRE 2410 (Revised) - Application Material - (Approved Clean) (445.96 KB)

Agenda Item 2H – (Supplemental) - Mapping of Extant ISRE 2410 to Proposed ISRE 2410 (Revised) (354.1 KB)

Agenda Item 2I - Turned Paragraphs from 2F-2G (269.5 KB)

Agenda Item 3 - Technology Initiatives

Agenda Item 3 – Cover Note (241.48 KB)

Agenda Item 3A – The IAASB’s Technology Catalog Process: Approach to Addressing Technology – Related Matters (377.71 KB)

Agenda Item 3B – Technology Quality Management Workstream – Action Plan to Develop Non-Authoritative Material (253.27 KB)

Agenda Item 3C - IAASB Approach to Tech Updated (Marked) (717.54 KB)

Agenda Item 3D - Tech QM Action Plan Updated (Marked) (560.91 KB)

Agenda Item 3E – Approved IAASB Approach to Tech (711.67 KB)

Agenda Item 3F – Approved Tech QM Action-Plan (544.26 KB)

Agenda Item 4 - Targeted Standards in ISA 500 Series (Project Proposal)

Agenda Item 4 – Cover Note (247.67 KB)

Agenda Item 4A – Draft Project Proposal – (Clean) (486.03 KB)

Agenda Item 4B – Draft Project Proposal – (Marked from December 2025) (512.6 KB)

Agenda Item 4C – Draft Project Proposal – (Marked from March 16) (496.61 KB)

Agenda Item 4D – Project Proposal (Approved) (491.53 KB)

Agenda Item 5 - Sustainability and Other Assurance (Update)

Agenda Item 5 – Issue Paper (286.84 KB)

Agenda Item 6 - The ISA for LCE

Agenda Item 6 – Issues Paper (422.93 KB)

Agenda Item 6A – Analysis of the Public Interest Issues (309.83 KB)

Agenda Item 6B1 – Drafting Rationale Part 1 (201.19 KB)

Agenda Item 6B2 – Drafting Rationale Part 5 (216.04 KB)

Agenda Item 6B3 – Drafting Rationale Part 6 (294.23 KB)

Agenda Item 6B4 – Drafting Rationale Part 7 (304.11 KB)

Agenda Item 6B5 – Drafting Rationale Part 8 (246.75 KB)

Agenda Item 6B6 – Drafting Rationale Part 9 (236.33 KB)

Agenda Item 6B7 – Drafting Rationale Part 10 and Appendices (192.51 KB)

Agenda Item 6C – Proposed Revisions to the ISA for LCE – Marked (900.23 KB)

Agenda Item 6D - (Supplemental) - Full Standard Including Proposed Revisions – Marked (1.52 MB)

Agenda Item 7 - Audit Evidence & Risk Response

Agenda Item 7 – Issues (608.67 KB)

Agenda Item 7A – Explanation of Significant Changes (362.54 KB)

Agenda Item 7B – Proposed ISA 330 (Revised) (457.62 KB)

Agenda Item 7C – Proposed ISA 500 (Revised) (580.58 KB)

Agenda Item 7D – Proposed ISA 520 (Revised) (251.17 KB)

Agenda Item 7E – Significant Consequential Amendments Proposed to Other ISAs (345.11 KB)

Agenda Item 7F – Proposed Conforming and Consequential Amendments to Other Standards (824.54 KB)

Agenda Item 7G – Addressing the Standard-Setting Actions Included in the AE&RR Project Proposal (383.84 KB)

Agenda Item 8 - Targeted Standards in ISA 500 Series (Issues)

Agenda Item 8 – Issues Paper (425.13 KB)

Observer Registration Form

All fields below are required.

Trouble registering? Email us