LATEST UPDATE
IAASB Seeks Feedback on the Proposed Narrow-Scope Amendments Related to Using the Work of an External Expert
The International Auditing and Assurance Standards Board (IAASB) has published an Exposure Draft on the Proposed Narrow-Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert Project, available on: https://www.irba.co.za/upload/IAASB-Exposure-Draft-Narrow-Scope-Amendments-Experts.pdf
These proposed amendments identify only those amendments to the IAASB standards needed to maintain interoperability with the IESBA Code. They address the revisions to the IESBA Code related to Using the Work of an External Expert (IESBA External Experts), available on:
https://www.ethicsboard.org/publications/final-pronouncement-using-work-external-expert
The IRBA’s Committee for Auditing Standards welcomes comments using the applicable response template. They also invite comment on matters relevant to the local context.
Comments should be submitted via email to standards@irba.co.za by 30 June 2025.
Alternatively, auditors and other interested stakeholders may submit comments directly by 24 July 2025, via the IAASB website, available on:
A PDF copy of the Exposure Draft, as well as the response template, may be downloaded from the IRBA website, available on:
For any queries, email standards@irba.co.za
