Dec 8 - 11, 2025 Agenda IAASB December 2025 Meeting Schedule (final) (updated) (173.45 KB) Agenda Papers Agenda Item 01 - Opening Remarks and Minutes Agenda Item 01 - Intro and Opening Remarks (285.06 KB) Agenda Item 01A - Draft minutes of the Public Session for September 2025 - Marked (444.02 KB) Agenda Item 01B - Draft minutes of the Public Session for September 2025 - Clean (291.88 KB) Agenda Item 01C - SAC Meeting Highlights from Meeting Held on October 21-22, 2025 (243.33 KB) Agenda Item 01D - PIOB's Public Interest Issues - IAASB Projects (Updated as of October 2025) (565.94 KB) Agenda Item 02 - Strategy and Work Plan 2028-2031 Agenda Item 02 – Cover Note (327.23 KB) Agenda Item 02A - Joint Stakeholder Survey (397.58 KB) Agenda Item 02B - Updated SWP Joint Stakeholder Survey (Marked) (346.89 KB) Agenda Item 02C - SSBs-Joint-Stakeholder-Survey - Approved (368.82 KB) Agenda Item 03 - The ISA for LCE Agenda Item 03 - Issues Paper (204.43 KB) Agenda Item 03A - Proposed Overarching Approach (332.26 KB) Agenda Item 03B - Proposed Project Proposal (283.09 KB) Agenda Item 03C - Proposed Overarching Approach Updated (Marked) (344.42 KB) Agenda Item 03D - Proposed Project Proposal Updated (Marked) (293.11 KB) Agenda Item 03E - Approved Overarching Approach Marked (333.91 KB) Agenda Item 03F - Approved Overarching Approach Clean (333.19 KB) Agenda Item 03G - Approved Project Proposal (288.83 KB) Agenda Item 04 - ISA 540 (Revised) Post Implementation Review Agenda Item 04 - Issues Paper (306.71 KB) Agenda Item 04A - Proposed Public Consultation Survey (373.61 KB) Agenda Item 04B – PIR 540 Plan (For Reference) (195.37 KB) Agenda Item 04C - Proposed Public Consultation Survey (Marked) (432.54 KB) Agenda Item 04D - Proposed Public Consultation Survey (Clean) (372.88 KB) Agenda Item 04E - Proposed Public Consultation Survey approved (Marked) (365.71 KB) Agenda Item 04F - Proposed Public Consultation Survey approved (Clean) (364.46 KB) Agenda Item 05 - Audit Evidence & Risk Response Agenda Item 05 - Cover (307.88 KB) Agenda Item 05A - Material COTABDs (316.78 KB) Agenda Item 05B – Evaluating the Relevance and Reliability of Information (256.79 KB) Agenda Item 05C - Authenticity of Information (337.31 KB) Agenda Item 05D – Categorization of Audit Procedures (286.6 KB) Agenda Item 05E – Analytical Procedures (322.09 KB) Agenda Item 05F – Significant Risks (196.81 KB) Agenda Item 05G – Using Audit Evidence Obtained in a Previous Audit (230.75 KB) Agenda Item 05H – Evaluating the Outcome of Tests of Controls (169.5 KB) Agenda Item 05I – Selecting Items for Testing (195.05 KB) Agenda Item 05J – Stand-Back Requirements (257.81 KB) Agenda Item 05K - Technology (239.7 KB) Agenda Item 05L - Explanation of Other Changes (269.55 KB) Agenda Item 05M - Drafting Paragraphs for Proposed ISA 330 (Revised) (471.44 KB) Agenda Item 05N - Drafting Paragraphs for Proposed ISA 500 (Revised) (571.34 KB) Agenda Item 05O - Drafting Paragraphs for Proposed ISA 520 (Revised) (273.25 KB) Agenda Item 05P - Mapping to Actions of the AE&RR project proposal (Supplemental) (411.41 KB) Agenda Item 06 - ISRE 2410 Agenda Item 06 - Issues Paper (309 KB) Agenda Item 06A1 - Draft Requirements (Marked) (344.68 KB) Agenda Item 06A2 - Draft Application Material (Marked) (458.37 KB) Agenda Item 06B - Explanation of Significant Changes (340.29 KB) Agenda Item 07 - Sustainability Reporting (Update from EFRAG) Agenda Item 07 – Cover Note on EFRAG Update (140.34 KB) Agenda Item 08 - Technology Quality Management Agenda Item 08 - Issues Paper (491.44 KB) Agenda Item 08 - Issues Paper - Appendix 5 (159.2 KB) Agenda Item 10 - IESBA-Firm Culture and Governance Agenda Item 10 - Cover-Note (186.03 KB) Agenda Item 10A - Linkages between IESBA Viewpoints and ISQM 1 (293.18 KB) Agenda Item 11 - Targeted Standards in ISA 500 Series Agenda Item 11 - Issues Paper (389.15 KB) Agenda Item 11A - Draft Project Proposal (460.21 KB) Agenda Item 11B - Feedback from Outreach (420.71 KB) Agenda Item 11C - Academic-Research Review (Supplemental) (172.71 KB) Agenda Item 11D - Benchmarking to Analogous Auditing Standards (Supplemental) (411.04 KB) Agenda Item 11E - Other Research Activities (Supplemental) (190.99 KB) Agenda Item 12 - The ISA for LCE (Illustrative Drafting) Agenda Item 12 - Issues Paper (215.69 KB) Agenda Item 12A - Analysis of Public Interest Issues (290.98 KB) Agenda Item 12B - Drafting Rationale (283.98 KB) Agenda Item 12C – Proposed Revisions to the ISA for LCE (229.62 KB) Presentations Agenda Item 02 - Strategy and Work Plan 2028-2031 (467.02 KB) Agenda Item 03 - LCE-Board-Presentation (562.3 KB) Agenda Item 04 - PIR-540-Board-Presentation (245.46 KB) Agenda Item 05 - AERR-Presentation (712.79 KB) Agenda Item 06 - ISRE 2410 Presentation (417.03 KB) Agenda Item 07 - EFRAG Update IAASB Board meeting (707.43 KB) Agenda Item 08 - Technology QM Presentation (1014 KB) Agenda Item 09 - IASB Update Dec 2025 (444.16 KB) Agenda Item 10 - IESBA - Firm Culture and Governance Presentation (489.2 KB) Agenda Item 11 - ISA 500 Series Presentation (644.91 KB) Agenda Item 12 - LCE Board Presentation (234.11 KB)
