LATEST UPDATE

Highlights from the IAASB June 2026 Meeting

The IAASB approved the following during their June 2026 meeting, available on the IAASB website:

• The Exposure Drafts of Proposed Revisions to International Standard on Auditing (ISA) 330, The Auditor’s Responses to Assessed Risks; ISA 500, Audit Evidence; and ISA 520, Analytical Procedures (Audit Evidence and Risk Response project). These exposure drafts will be released as a package in August.
• The Exposure Draft of Proposed Revisions to the ISA for Less Complex Entities (LCE), which will be released in mid-July.

Other topics discussed include:

• Technology Quality Management
• Technology Catalogue
• ISA 500 Series (Project Stage: Exposure Draft Development)

Recordings of the June 2026 meeting are available on the IAASB YouTube channel. More information on the projects of the IAASB may be found on the Latest on Our Projects web page.