LATEST UPDATE

IAASB 2026 Handbook Now Available for Online Access and Print Orders

The International Auditing and Assurance Standards Board (IAASB) has released the 2026 edition of its Handbook of International Quality Management, Auditing, Review, Sustainability and Other Assurance, and Related Services Pronouncements, available here.

The following standards, effective from December 2026, are included in the 2026 Handbook:

• ISA 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
• ISA 570 (Revised 2024), Going Concern
• ISSA 5000, General Requirements for Sustainability Assurance Engagements
• Narrow Scope Amendments resulting from revisions to the definitions of listed and public interest entities in the International Code of Ethics for Professional Accountants (including International Independence Standards), issued by the IESBA
• Narrow Scope Amendments to IAASB standards arising from the IESBA’s Using the Work of an External Expert project

The 2026 Handbook is available as a PDF download; print copies may be ordered via the IAASB website.