Jun 15 - 18, 2026 Mainz, Germany Agenda IAASB June 2026 Meeting Schedule (final)-updated (181.1 KB) Agenda Papers Agenda Item 1 - Opening Remarks and Minutes Agenda Item 1 – Introduction and Opening Remarks (282.54 KB) Agenda Item 1A – Draft Minutes of the IAASB Meeting Held on March 16–19, 2026 (Marked) (352 KB) Agenda Item 1B – Draft Minutes of the IAASB Meeting Held on March 16–19, 2026 (Clean) (351.25 KB) Agenda Item 1C – Draft Minutes of the IAASB Meeting Held on May 6, 2026 (Marked) (199.86 KB) Agenda Item 1D – Draft Minutes of the IAASB Meeting Held on May 6, 2026 (Clean) (199.66 KB) Agenda Item 1E - April 2026 SAC Meeting Highlights (417.09 KB) Agenda Item 1F – PIOB’s Public Interest Issues – IAASB Projects (Updated as of April 2026) (569.75 KB) Agenda Item 1G – PIOB’s Public Interest Issues – IESBA Projects (Updated as of April 2026) (586.03 KB) Agenda Item 2 - Audit Evidence & Risk Response Agenda Item 2 – Issues (486.43 KB) Agenda Item 2A – Explanation of Changes (419.48 KB) Agenda Item 2B – Proposed ISA 330 (Revised) (Marked from March/May 2026) (517.49 KB) Agenda Item 2C – Proposed ISA 500 (Revised) (Marked from March/May 2026) (1011.65 KB) Agenda Item 2D – Proposed ISA 520 (Revised) (Marked from March 2026) (264.05 KB) Agenda Item 2E – Proposed Conforming and Consequential Amendments to ISQMs and Other ISAs (899.44 KB) Agenda Item 2E.1-AERR Proposed Conforming and Consequential Amendments (Updated) (905.02 KB) Agenda Item 2E.2-AERR Proposed Conforming and Consequential Amendments - APPROVED (881.44 KB) Agenda Item 2F – Proposed ISA 330 (Revised) (Clean and Renumbered) (442.5 KB) Agenda Item 2F.1-AERR Proposed ISA 330 (Revised) (Updated) (485.64 KB) Agenda Item 2F.2-AERR Proposed ISA 330 (Revised) - APPROVED (443.33 KB) Agenda Item 2G – Proposed ISA 500 (Revised) (Clean and Renumbered) (600.36 KB) Agenda Item 2G.1-AERR Proposed ISA 500 (Revised) (Updated) (616.66 KB) Agenda Item 2G.2-AERR Proposed ISA 500 (Revised) - APPROVED (595.63 KB) Agenda Item 2H – Proposed ISA 520 (Revised) (Clean and Renumbered) (247.75 KB) Agenda Item 2H.1-AERR Proposed ISA 520 (Revised) (Updated) (263.32 KB) Agenda Item 2H.2-AERR Proposed ISA 520 (Revised) - APPROVED (250.84 KB) Agenda Item 2I (Supplemental) – Addressing the Standard-Setting Actions Included in the AE&RR Project Proposal (401.82 KB) Agenda Item 2J-AERR Specific Topics Paragraphs (222.87 KB) Agenda Item 3 - The ISA for LCE Agenda Item 3 – Issues Paper (465.94 KB) Agenda Item 3A – Explanation of Significant Changes (298.99 KB) Agenda Item 3B – Proposed ISA for LCE (Revised) (Marked from extant) (826.67 KB) Agenda Item 3C (Supplemental) – Full Standard Including Proposed Revisions (Marked from extant) (1.54 MB) Agenda Item 3D - Specific Topics - Proposed ISA for LCE (Revised) (Marked) (142.6 KB) Agenda Item 3E - Proposed ISA for LCE (Revised) (Marked from Agenda Item 3-B) (829.33 KB) Agenda Item 3F - Proposed ISA for LCE (Revised) - APPROVED (830.18 KB) Agenda Item 4 - Targeted Standards in the ISA 500 Series Agenda Item 4 – Cover Note (244.94 KB) Agenda Item 4A – Issues Paper – Inventory (359.03 KB) Agenda Item 4B – Selected Preliminary Drafting for Proposed ISA 501 (Revised) – Inventory (265.85 KB) Agenda Item 4C – Issues Paper – External Confirmations (381.24 KB) Agenda Item 4D – Selected Preliminary Drafting for Proposed ISA 505 (Revised) (213.43 KB) Agenda Item 6 - Strategy and Work Plan 2028-2031 Agenda Item 6 – Cover Note – Survey Responses Update (351.86 KB) Agenda Item 6A – Presentation – High Level Overview of Survey Responses (929.51 KB) Agenda Item 7 - Technology Quality Management (Non-Authoritative Material) Agenda Item 7 - Tech QM Workstream - Proposed Roadmap for NAM on Gen AI-Enabled Tools (632.85 KB) Agenda Item 8 - Technology Catalog (Monitoring and Update) Agenda Item 8 – Issues Paper (311.86 KB) Agenda Item 8A – Summary of Significant Changes (286.87 KB) Agenda Item 8B – Proposed Version 3 of the Technology Catalog (Marked from Version 2) (610 KB) Agenda Item 8C – Proposed Version 3 of the Technology Catalog (Clean) (489.26 KB) Agenda Item 8D -Technology Catalog Marked Cleared (639.53 KB) Agenda Item 8E - Technology Catalog Clean Cleared (481.81 KB) Presentations Agenda Item 2 - AERR-Presentation (776.15 KB) Agenda Item 3 - ISA for LCE (739.64 KB) Agenda Item 4 - ISA 500 Series (615.53 KB) Agenda Item 5 - IESBA Update on Technology Workstream (743.87 KB) Agenda Item 6A - SWP-High Level Overview Survey Responses (1.15 MB) Agenda Item 7 - Technology Quality Management (885.69 KB) Agenda Item 8 - Technology Catalog (443.72 KB)
