IAASB Quarterly Board Meeting

Sep 14 - 17, 2026
NEW YORK, USA

Agenda

IAASB September 2026 Meeting Schedule (final) - Revised (161.73 KB)

Agenda Papers

Agenda Item 01 - Opening Remarks and Minutes

Agenda Item 1 – Introduction and Opening Remarks (264.71 KB)
Agenda Item 1A – Draft Minutes of the IAASB Meeting Held on June 15–18, 2026 (Marked) (329.66 KB)
Agenda Item 1B – Draft Minutes of the IAASB Meeting Held on June 15–18, 2026 (Clean) (328.42 KB)
Agenda Item 1C – PIOB’s Public Interest Issues – IAASB Projects (Updated as of July 2026) (581.6 KB)
Agenda Item 1D – PIOB’s Public Interest Issues – IESBA Projects (Updated as of July 2026) (561.41 KB)

Agenda Item 02 - Technology Quality Management Guides

Agenda Item 2 – Issues Paper (348.22 KB)
Agenda Item 2A – Proposed Guide 1 – Common Conceptual Foundation (867.61 KB)
Agenda Item 2B - Working Draft Guide 2 – Firm-Level Quality Management Before Deployment (809.32 KB)

Agenda Item 03 - Strategy and Work Plan

Agenda Item 3 – Issues Paper (344.61 KB)
Agenda Item 3A – Joint Working Group and Staff Observations and Initial Views (315.28 KB)
Agenda Item 3B – Analysis of the Feedback to the Joint Stakeholder Survey (1.5 MB)
Agenda Item 3C.1-17 (Supplemental) – Nvivo Word Reports (5.43 MB)
Agenda Item 3D.1-17 (Supplemental) – Nvivo Excel Reports (176.67 KB)

Agenda Item 05 - Other Assurance Engagements

Agenda Item 5 – Initial Findings (426.43 KB)

Agenda Item 06 - Private Equity and Other External Investments

Agenda Item 6 – Cover Note (334.88 KB)
Agenda Item 6A – Joint IESBA-IAASB Paper on PE&OEI in Accounting Firms (434.5 KB)
Agenda Item 6B – Joint IESBA-IAASB Action Plan for Phase 1 (266.16 KB)
Agenda Item 6C – PE&OEI – Questionnaire for Professional Accountancy Organizations, Regulators or Oversight Bodies, and Jurisdictional Standard Setters (277.01 KB)
Agenda Item 6D – PE&OEI – Questionnaire for Accounting Firms (394.52 KB)
Agenda Item 6E (Supplemental) – IESBA Staff Alert – July 2025 (559.42 KB)
Agenda Item 6F (Supplemental) – IESBA PE&OEI Terms of Reference (394.77 KB)

Agenda Item 07 - ISA 500 Series

Agenda Item 7 – Issues Paper (315.45 KB)
Agenda Item 7A – Explanation of Significant Changes (338.74 KB)
Agenda Item 7B – Proposed ISA 501 (Revised) – Inventory (323.04 KB)
Agenda Item 7C – Proposed ISA 505 (Revised) (312.27 KB)
Agenda Item 7D – Significant Proposed Conforming and Consequential Amendments (181.85 KB)
Agenda Item 7E (Supplemental) – Proposed ISA 501 (Revised) – Inventory (Clean Version) (293.93 KB)
Agenda Item 7F (Supplemental) – Proposed ISA 505 (Revised) (Clean Version) (281.72 KB)

Agenda Item 08 - ISA 540 PIR

Agenda Item 8 – Issues Paper (864.66 KB)
Agenda Item 8A.1-10 (Supplemental) – Excel Analysis (542.51 KB)
Agenda Item 8B.1 – Detailed Responses – Overall Questions (Supplemental) (408.74 KB)
Agenda Item 8B.2 – Detailed Responses – Benefits (Supplemental) (235.59 KB)
Agenda Item 8B.3 – Detailed Responses – Issues (Supplemental) (827.93 KB)
Agenda Item 8B.4 – Detailed Responses – Impacts (Supplemental) (149.04 KB)
Agenda Item 8B.5 – Detailed Responses – Suggestions (Supplemental) (598.91 KB)

Agenda Item 09 - Sustainability Assurance (Adoption and Implementation Update)

Agenda Item 9 – Issues Paper (265.13 KB)

Agenda Item 10 - Sustainability Reporting (Update from ISSB)

Agenda Item 10 – Cover Note (122.56 KB)