IAASB Quarterly Board Meeting

Mar 16 - 19, 2026
NEW YORK, USA

Agenda

IAASB March 2026 Meeting Schedule (final)-UPDATED (188.67 KB)

Agenda Papers

Agenda Item 1 - Opening Remarks and Minutes

Agenda Item 1 – Introduction and Opening Remarks (267.25 KB)
Agenda Item 1A – Draft Minutes for the Public Session for December 2025 - Marked (395.6 KB)
Agenda Item 1B – Draft Minutes for the Public Session for December 2025 - Clean (395.89 KB)
Agenda Item 1C – Draft Minutes of the Joint IAASB-IESBA Meeting Held on December 10, 2025 (161.16 KB)
Agenda Item 1D - PIOB’s Public Interest Issues – IAASB Projects (Updated as of January 2026) (726.26 KB)

Agenda Item 2 - ISRE 2410

Agenda Item 2 – Issues Paper (265 KB)
Agenda Item 2A - Explanation of Changes (316.44 KB)
Agenda Item 2B - Proposed ISRE 2410 (Revised) – Requirements - Markedpdf (369.55 KB)
Agenda Item 2C - Proposed ISRE 2410 (Revised) – Application Material - Marked (510.08 KB)
Agenda Item 2D - Proposed ISRE 2410 (Revised) – Appendix 1 - Illustrative Review Reports (220.64 KB)
Agenda Item 2E - Proposed ISRE 2410 (Revised) – Appendix 2 – Illustrative Sections on Going Concern (137.64 KB)
Agenda Item 2F - Proposed ISRE 2410 (Revised) Draft Requirements - Clean (290.49 KB)
Agenda Item 2G - Proposed ISRE 2410 (Revised) – Draft Application Material – Clean (381.73 KB)
Agenda Item 2H – (Supplemental) - Mapping of Extant ISRE 2410 to Proposed ISRE 2410 (Revised) (354.1 KB)
Agenda Item 2I - Turned Paragraphs from 2F-2G (269.5 KB)

Agenda Item 3 - Technology Initiatives

Agenda Item 3 – Cover Note (241.48 KB)
Agenda Item 3A – The IAASB’s Technology Catalog Process: Approach to Addressing Technology – Related Matters (377.71 KB)
Agenda Item 3B – Technology Quality Management Workstream – Action Plan to Develop Non-Authoritative Material (253.27 KB)

Agenda Item 4 - Targeted Standards in ISA 500 Series (Project Proposal)

Agenda Item 4 – Cover Note (247.67 KB)
Agenda Item 4A – Draft Project Proposal – Clean (486.03 KB)
Agenda Item 4B – Draft Project Proposal – Marked from December 2025 (512.6 KB)

Agenda Item 5 - Sustainability and Other Assurance (Update)

Agenda Item 5 – Issue Paper (286.84 KB)

Agenda Item 6 - The ISA for LCE

Agenda Item 6 – Issues Paper (422.93 KB)
Agenda Item 6A – Analysis of the Public Interest Issues (309.83 KB)
Agenda Item 6B1 – Drafting Rationale Part 1 (201.19 KB)
Agenda Item 6B2 – Drafting Rationale Part 5 (216.04 KB)
Agenda Item 6B3 – Drafting Rationale Part 6 (294.23 KB)
Agenda Item 6B4 – Drafting Rationale Part 7 (304.11 KB)
Agenda Item 6B5 – Drafting Rationale Part 8 (246.75 KB)
Agenda Item 6B6 – Drafting Rationale Part 9 (236.33 KB)
Agenda Item 6B7 – Drafting Rationale Part 10 and Appendices (192.51 KB)
Agenda Item 6C – Proposed Revisions to the ISA for LCE – Marked (900.23 KB)
Agenda Item 6D - (Supplemental) - Full Standard Including Proposed Revisions – Marked (1.52 MB)

Agenda Item 7 - Audit Evidence & Risk Response

Agenda Item 7 – Issues (608.67 KB)
Agenda Item 7A – Explanation of Significant Changes (362.54 KB)
Agenda Item 7B – Proposed ISA 330 (Revised) (457.62 KB)
Agenda Item 7C – Proposed ISA 500 (Revised) (580.58 KB)
Agenda Item 7D – Proposed ISA 520 (Revised) (251.17 KB)
Agenda Item 7E – Significant Consequential Amendments Proposed to Other ISAs (345.11 KB)
Agenda Item 7F – Proposed Conforming and Consequential Amendments to Other Standards (824.54 KB)
Agenda Item 7G – Addressing the Standard-Setting Actions Included in the AE&RR Project Proposal (383.84 KB)

Agenda Item 8 - Targeted Standards in ISA 500 Series (Issues)

Agenda Item 8 – Issues Paper (425.13 KB)