What the Project Aims to Achieve
This is a narrow scope maintenance of standards project to consider targeted amendments to IAASB standards arising from recently approved revisions to the International Ethics Standards Board for Accountants’ (IESBA) International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code) related to using the work of an external expert. The IESBA’s explicit introduction of ethical requirements in relation to using the work of external experts in audit, assurance and non-assurance engagements, may necessitate amendments to IAASB standards to ensure that the two Boards’ standards can continue to be effectively applied together.
Project Timeline
Please note that these milestones are targets and are subject to change.
Current Status of the Project
Refer to the “Latest on Our Projects” page for up-to-date information on the project.
Project Team Information
IAASB Staff Contacts
- Dan Montgomery
- Kazuko Yoshimura
Project Stages
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