Please refer to the Summary IAASB Work Plan for 2024-2027 for an overview of active and planned projects and initiatives, with targeted milestones in each of the calendar years in the work plan period (and beyond, as applicable). The Summary Work Plan is periodically updated to reflect IAASB leadership’s consideration of environmental and organizational factors that drive the need for change, as well as to reflect changes as individual projects or initiatives progress. The most recent version is the Summary Work Plan – Updated (September 2025).
Current Projects
| Order by | |
|---|---|
| Name | Status |
| Audit Evidence and Risk Response - ISA 330, ISA 500, ISA 520 | Exposure Draft Development |
| Experts Narrow-Scope Amendments - ISA 620 | Approved |
| First Revision for ISA for Less Complex Entities | Project Proposal |
| ISA 500 Series | Project Proposal |
| Post-Implementation Review of ISA 540 (Revised) | Implementation |
| Review of Interim Financial Information - ISRE 2410 | Exposure Draft Development |
| Technology Quality Management Workstream | Information Gathering |
Ongoing Initiatives
| Order by | |
|---|---|
| Name | Status |
| IAASB - IASB Liaison | Ongoing |
| ISSA 5000 Adoption and Implementation | Ongoing |
| Professional Skepticism Consultation Group | Ongoing |
| Technology Position Initiative | Ongoing |