The IAASB and IESBA are inviting stakeholders worldwide to participate in a joint global stakeholder survey, the first step in developing each board’s Strategy and Work Plan (SWP) for the 2028–2031 period.
This joint survey reflects the IAASB’s and IESBA’s shared commitment to close coordination, meaningful engagement, and serving the public interest in a rapidly evolving global audit, assurance, and ethics landscape.
About the Joint Stakeholder Survey
This survey marks the beginning of the strategic planning process for both boards’ next strategies and work plans. It seeks stakeholder input on key issues that will inform the development of separate IAASB and IESBA Consultation Papers, which are anticipated to be approved in late 2026 and issued for public consultation in 2027.
The survey was designed with a broad and diverse range of stakeholders in mind. Input from professional accountants, firms, regulators, standard setters, investors, preparers, academics, and other interested parties will help the boards better understand:
- How the environment for audit, assurance, ethics, and independence is evolving;
- The strategic positioning needed for the boards to remain effective and relevant through 2031 and beyond; and
- How the boards can best serve the public interest.
The survey focuses on three principal areas:
- Strategic positioning for 2028–2031, including how success should be assessed by the end of the strategy period;
- Key trends impacting the boards, such as digital transformation, sustainability expectations, geopolitical and regulatory developments, and evolving business models; and
- Opportunities for joint or parallel action, where closer coordination between IAASB and IESBA could enhance effectiveness and impact.
Stakeholders may respond to all questions or only those most relevant to their perspectives. All responses will form part of the public record and will be published online in due course and in accordance with their due process.
The survey is open until May 15.
Thoughtful Coordination on Consultation Timing
The joint survey reflects a deliberate effort by IAASB and IESBA to coordinate their consultations activities, particularly during 2026, a year expected to include a significant volume of consultations for both boards.
Recognizing that many stakeholders engage with both ethics-related and audit and assurance-related consultations, the boards have worked together to:
- Streamline engagement through a single, joint survey where topics overlap;
- Coordinate consultation planning and timelines; and
- Avoid multiple consultations closing at the same time, where possible.
This coordinated approach is intended to support more effective participation and higher-quality feedback while minimizing unnecessary burden on stakeholders.
Upcoming IAASB and IESBA Consultations
The following consultations are currently anticipated in 2026:
- Joint Stakeholder Survey: January 21–May 15
- Role of CFOs Survey, February 2–April 24
- Post-Implementation Review of the Restructured Code Survey, April 1–July 3
- Post-Implementation Review of the Provisions on Responding to Non-Compliance with Laws and Regulations (NOCLAR) Survey, April 1–July 30
- Post-Implementation Review of ISA 540 (Revised) Survey, February 17–June 15
- Exposure Draft for Proposed ISRE 2410 (Revised), Review of Interim Financial Information Performed by the Independent Auditor of the Entity, May 6–September 3
- Exposure Draft for the Maintenance of the ISA for Less Complex Entities, July 16–October 29
- Exposure Draft for Proposed Revisions to ISA 330, The Auditor’s Responses to Assessed Risks, ISA 500, Audit Evidence, and ISA 520, Analytical Procedures, July 28–December 15