Roundtable on ISA 540 Accounting Estimates

Monday, April 13, 2026

The International Auditing and Assurance Standards Board (IAASB) is conducting a survey on the most recent ISA 540 Auditing Accounting Estimates and Related Disclosures as part of a post-implementation review of the standard.  The survey seeks:

• Overall views on ISA 540, including guidance and tools to support implementation of the standard;
• Perceived benefits from implementing ISA 540; and
• Potential issues, challenges, or impacts with ISA 540.

To inform our responses to the IAASB, the Auditing and Assurance Standards Board (AUASB) is holding a roundtable to hear from Australian stakeholders. The roundtable details are:

When: 10:00am to 12:00pm, Thursday, 21 May 2026

Where: Virtual by Zoom

Please register here before C.O.B Monday 18 May 2026. Zoom details will be provided on registration.

You may also complete the IAASB survey online until 15 June 2026. You may respond to the survey questions most relevant to you.