Auditing and Assurance Standards Board

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Roundtable to Inform Development of IAASB and IESBA Work Plans for 2028-31

The International Auditing and Assurance Standards Board (IAASB) and International Ethics Standards Board for Accountants (IESBA) are conducting a joint survey to inform the development of their strategies and Work Plans for 2028–31.  The AUASB and APESB are holding a joint Australian roundtable on 16 April 2026. Click here for further details.

 

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AUASB virtual meeting 173 is to be held on Friday 13 March 2026

The Public Agenda and Papers are now available for AUASB meeting 173 to be held on Friday 13 March 2026.

Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Thursday 12 March 2026, by emailing [email protected], detailing:

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IAASB Consults on Strategy and Auditing Estimates

 The IAASB has launched two public consultation surveys – a joint survey with the IESBA to support its strategy for 2028-31 and a post-implementation review survey on ISA 540 (auditing accounting estimates) The AUASB will conduct roundtables to seek feedback from Australian stakeholders on these topics. 

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AUASB in-person meeting 172 is to be held on Wednesday25 February 2026

The Public Agenda and Papers are now available for AUASB meeting 172 to be held on Wednesday 25 February 2026.

Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Tuesday 24 February 2026, by emailing [email protected], detailing:

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New Guidance Statement

The AUASB has issued a revised guidance statement GS 011 Providing Access to Audit Working Papers. Auditors may consider GS 011 when establishing and agreeing the conditions under which an auditor voluntarily grants third parties and group auditor's access to their audit working papers. 

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Illustrative Corporations Act Sustainability Assurance Reports

The AUASB today released Illustrative Corporations Act Sustainability Assurance Reports. These Illustrative Reports are intended to promote consistent reporting by auditors from 31 December 2025.  Click here for more information.

 

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