IAASB proposes targeted revisions to the ISA for LCE addressing fraud and going concern. Feedback due 17 November 2026.
Key outcomes from the IAASB's June 2026 board meeting, including ISA 330, ISA 500, ISA 520 and LCE exposure drafts.
LATEST UPDATE Highlights from the March 2026 IAASB Meeting During the IAASB quarterly board meeting, available on: https://www.iaasb.org/meetings/iaasb-quarterly-board-meeting-0, the following was approved: The exposure draft of ISRE 2410 (Revised), available on: https://www.iaasb.org/consultations-projects/review-interim-financial-information-isre-2410 This will be published for public consultation in early May, with a 120-day comment period. The Technology Quality Management Workstream Action Plan to Develop Non-Authoritative Material, available on: chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.iaasb.org/_flysystem/azure-private/2026-03/0260316-Agenda-Item-3F-Approved-Tech-QM-Action-Plan.pdf This sets out the scope, approach, governance, and timeline for developing non-authoritative materials to support consistent and effective application of our quality management standards when technological tools enabled by emerging technologies are used in [...]
