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 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 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 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 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) Observer Registration Form All fields below are required. Attendance date(s) First Name Last name Title Organization Address Phone Address (don't fill if you're not a bot) Phone (don't fill if you're not a bot) Fax E-Mail By checking here, I agree to abide by the IAASB Observer Guidelines Trouble registering? Email us
