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Proposed Strategy and Work Plan for 2024‒2027

Consultation Paper
IAASB
| Exposure Drafts and Consultation Papers
English
All available Translation:
Comments due by:

This proposed strategy seeks to accelerate the actions originally laid out in the 2020-2023 strategy with a focus on standard setting that supports the performance of high-quality audit and assurance engagements.

It outlines four strategic objectives:

  • Support the consistent performance of quality audit engagements by enhancing our auditing standards in areas where there is the greatest public interest need;
  • Establish globally accepted standard(s) for assurance on sustainability reporting;
  • Strengthen coordination with the International Ethics Standards Board for Accountants and other leading standard setters and regulators to leverage better collective actions in the public interest; and
  • Create more agile, innovative ways of working in line with the Monitoring Group’s reform vision.

The IAASB’s 2024-2027 work plan describes the technical standard-setting work required to support the strategy. The work plan focuses on where further standards’ development can best contribute to meeting the needs of stakeholders in the external reporting ecosystem, while balancing timeliness with quality.

The IAASB invites all stakeholders to comment on the proposed strategy and work plan via the IAASB website by April 11, 2023. Stakeholders can respond to all questions in the Consultation Paper or focus on those questions that are most relevant to them and where they have specific comments.

Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

  1.  (Lao PDR)
  2.  (Europe & Central Asia)
  3. Chris Barnard (109.18 KB)
     (Europe & Central Asia)
  4. IOSCO (281.17 KB)
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  5.  (Germany)
  6.  (Norway)
  7.  (United Kingdom)
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  9. WPK (124.04 KB)
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  10.  (France)
  11.  (United Kingdom)
  12. IAASA (168.99 KB)
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  13.  (Canada)
  14.  (United States of America)
  15.  (Austria)
  16.  (Netherlands)
  17. ICAS (414.14 KB)
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  18. Eumedion (562.47 KB)
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  21. CPA Australia (913.95 KB)
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  22.  (Indonesia)
  23.  (Singapore)
  24.  (Japan)
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  27.  (Africa)
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  29.  (Africa)
  30.  (Ireland)
  31. PwC (556.13 KB)
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  32.  (Sweden)
  33.  (Switzerland)
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  35.  (Africa)
  36.  (United States of America)
  37. Accountancy Europe (130.66 KB)
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  38. CEAOB (179.97 KB)
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  39. AASB Canada (285.15 KB)
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  40. Muhammad Umar (541.49 KB)
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  42. CNCC-CNOEC (351.98 KB)
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  43. ICAEW (363.25 KB)
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  45.  (International)
  46. Revisorforeningen (200.04 KB)
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  48. AICPA (358.66 KB)
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  49. Colin Semotiuk (158.54 KB)
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  50.  (International)