IAASB - IASB Liaison

The reliability and quality of financial reporting and supporting investors’ and regulators’ trust in the information hinge on the effectiveness of the external reporting supply chain. The IAASB believes that cooperation between the IAASB and the International Accounting Standards Board (IASB) is essential to strengthening the connectivity between financial reporting standards and auditing standards —especially as standards become increasingly refined and enhanced. 

The IAASB - IASB liaison working group supports the IAASB’s efforts in collaborating and cooperating with the IASB. In doing so, it:

• Monitors developments of the IASB.
• Provides comments to the IASB regarding potential verifiability or auditability issues arising from their proposals. 
• Assesses the auditing or assurance implications arising from newly issued IASB pronouncements.

Liaison Working Group Information

IAASB Staff Contacts

• Angelo Giardina
• Kazuko Yoshimura

Working Group Members

• Hernan Pablo Casinelli
• Amaro Gomes
• Edo Kienhuis
• Robert Koethner