What the Workstream Aims to Achieve
In June 2025, the Board launched the Technology Quality Management Workstream (the “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.
*Due to the nature of this workstream, the nature and timeline of next steps will be determined during the December 2025 and March 2026 meetings. This timeline will be updated as the Board progresses in this decision-making process.
Current Status of the Workstream
Refer to the Latest on Our Projects web page for up-to-date information on the workstream.
Workstream Team Information
IAASB Staff Contacts
Project Board Members
Project Stages
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