Complexity Understandability Scalability Proportionality (CUSP)

What the Project Aims to Achieve

The objective of this workstream is to develop drafting principles and guidelines to address complexity, understandability, scalability and proportionality (CUSP) in developing International Standards on Auditing (ISAs).

Current Status of the Project

The Drafting Principles and Guidelines will be discussed by the IAASB at the April 2022 meeting and finalized.  However, the IAASB intends to maintain the Drafting Principles and Guidelines on an ongoing basis.

Working Group Information

IAASB Staff Contacts

Working Group Members


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