In June 2025, the IAASB launched the Technology Quality Management Workstream. This Workstream aims to:
- Understand how firms and practitioners are applying ISQM 1 and ISA 220 (Revised) to emerging technologies used in audit and assurance engagements, particularly those that are complex, opaque, or difficult to interpret (e.g., artificial intelligence driven tools)
- Assess whether additional support, such as non-authoritative materials or other activities, could facilitate the use of emerging technologies in a manner consistent with the public interest. This includes helping firms and practitioners apply these standards in a way that supports responsible innovation and consistent application, while contributing to acceptance and clarity for other stakeholders (e.g., regulators, preparers, users.)
The Workstream builds on the IAASB’s Technology Position, which emphasizes the Board’s commitment to facilitate and, where appropriate, encourage the use of technology by firms in their systems of quality management and by practitioners in their engagements. It also reflects the Board’s shift toward proactively assessing how the standards operate amid rapid technological change, recognizing that new technologies may challenge the practical application of existing requirements.
A working hypothesis guiding the Workstream is that, while emerging technologies introduce new and evolving risks, the existing principles-based framework of the IAASB’s quality management standards, together with additional support that could be provided by the IAASB, could provide a robust foundation for effectively managing these risks.
Workstream Timeline
The following table sets out the timeline for the Technology Quality Management Workstream. Future dates reflect targets, which are subject to change as the work progresses.
*The IAASB intends to finalize and publish guidance on selected topics on a rolling basis as each becomes ready.
Current Status of the Workstream
Refer to the Latest on Our Projects web page for up-to-date information on the workstream.
Technology Quality Management Expert Group
The Technology Quality Management Expert Group (Tech QM Expert Group) is a multi-stakeholder group that supports the IAASB’s Technology Quality Management Workstream in developing non-authoritative material in accordance with the approved Action Plan.
The Tech QM Expert Group includes practitioners, audit regulators, securities regulators, technology service providers, academics and financial statement preparers. Its role is to provide structured input on the scope, structure, prioritization and content of the proposed guide series, including practical implementation challenges and scalability considerations.
Technology Quality Management Expert Group Terms of Reference
Technology QM Expert Group Members
- Patricia Bottomly – Inflo (USA)
- Jessica Cluzeau – Forvis Mazars (France)
- Marc Eulerich – University of Duisburg-Essen (Germany)
- Amy Fairchild – Caseware (USA)
- Jon Gray – KPMG (UK)
- Lori Hallmark – PwC (USA)
- Jeremy Justin – Canadian Public Accountability Board (CPAB) (Canada)
- Sandy Herrygers – Deloitte (USA)
- Arthur Marshall – EY (USA)
- Ramana McConnon –Financial Reporting Council (FRC) (UK)
- Michèle Rose – BDO Global (Global)
- Katherine Schamerhorn – Grant Thornton International (GTI) (Global)
- Donny C. Shimamoto – Intraprise TechKnowlogies (USA)
- Donna Silknitter - Public Company Accounting Oversight Board (PCAOB) (USA)
- Thomas Starr – International Organization of Securities Commissions’ Committee on Issuer Accounting, Audit and Disclosure (IOSCO C1), Auditing Subcommittee (Global)
- Chris Thatcher – HSBC Continental Europe (UK)
Workstream Team Information
IAASB Staff Contacts
- Angelo Giardina
- Isabelle Raiche
- Ida Diu
- Fadi Mansour
- Megan Leicht
- Sachiko Kai (Senior Advisor, Staff Fellow)
Project Board Members
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