IAASB Quarterly Board Meeting

Jun 16 - 18, 2025
New York, NY

Agenda

IAASB June 2025 Meeting Schedule (final) UPDATED (2) (148.93 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20250616 IAASB-Agenda Item 1 -Introduction and Opening Remarks-Final 0 (227.23 KB)
20250616-IAASB-Agenda Item 1-A-Draft-Minutes-of-the-Public-Session-for-March-2025 MARKED (287.01 KB)
20250616-IAASB-Agenda Item 1-B-Draft-Minutes-of-the-Public-Session-for-March-2025 CLEAN (284.62 KB)
20250616-IAASB-Agenda Item 1-C-SAC Meeting Highlights May 2025 (232 KB)
20250616-IAASB-Agenda Item 1-D-PIOB’s Public Interest Issues IAASB Projects (Updated as of June 2025) (260.35 KB)

Agenda Item 2 - ISRE 2410 (Project Proposal)

20250616-Agenda Item 2 -ISRE 2410 Project Proposal-Cover Note (158.42 KB)
20250616-Agenda Item 2-A-Draft Project Proposal to Revise ISRE 2410 (Clean) (218.12 KB)
20250616-Agenda Item 2-B-Draft Project Proposal to Revise ISRE 2410 (Marked from March 2025) (291.51 KB)
20250617-Agenda Item 2-C-Updated Draft Project Proposal to Revise ISRE 2410 (marked from Agenda Item 2-A) (446.2 KB)
20250617-Agenda Item 2-D-Approved Project Proposal to Revise ISRE 2410 (final) (218.74 KB)

Agenda Item 3 - PIE Track 2

20250616-IAASB-PIE Track 2-Agenda Item 3 -Issues Paper and Due Process Considerations (562.85 KB)
20250616-IAASB-PIE Track 2-Agenda Item 3-A-Proposed Narrow Scope Amendments (Marked) (581.57 KB)
20250616-IAASB-PIE Track 2-Agenda Item 3-B.1 (Supplemental)-NVivo Question 1 (209.34 KB)
20250616-IAASB-PIE Track 2-Agenda Item 3-B.2 (Supplemental)-NVivo Question 2(a) (138.74 KB)
20250616-IAASB-PIE Track 2-Agenda Item 3-B.3 (Supplemental)-NVivo Question 2(b) (168.64 KB)
20250616-IAASB-PIE Track 2-Agenda Item 3-B.4 (Supplemental)-NVivo Question 2(c) (148.79 KB)
20250616-IAASB-PIE Track 2-Agenda Item 3-D-Proposed Narrow Scope Amendments UPDATED (Marked) (594.42 KB)
20250616-IAASB-PIE Track 2-Agenda Item 3-E-Proposed Narrow Scope Amendments APPROVED (584.58 KB)
IAASB-PIE Track 2 Agenda Item 3-C.1-4 (Supplemental)-NVivo Questions 1, 2(a)-(c) (60.35 KB)

Agenda Item 4 - Audit Evidence & Risk Response

20250616-IAASB-AERR-Agenda Item 4 - Issues (final) (623.16 KB)
20250616-IAASB-AERR-Agenda Item 4-A - Preliminary Drafting for Positioning Paragraph 26 (final) (258.72 KB)
20250616-IAASB-AERR-Agenda Item 4-B - Preliminary Drafting for ATT (final) (201.21 KB)
20250616-IAASB-AERR-Agenda Item 4-C (Supplemental) - Mapping Progress on Proposed Actions (final) (357.6 KB)

Agenda Item 6 - ISA 500 Series

20250506-IAASB-Agenda Item 6-ISA 500 Series-Issues Paper (Final) (456.09 KB)

Agenda Item 7 - ISRE 2410 (Issues)

20250617-Agenda Item 7 -ISRE 2410-Issues Paper (265.03 KB)
20250617-Agenda Item 7-A-Proposed ISRE 2410 (Revised) Selected Drafting (240.25 KB)

Agenda Item 8 - Technology - Focus on Quality Management

20250616-IAASB-Agenda Item 8- Technology Focus on Quality Management 0 (174.14 KB)

Agenda Item 9 - Due Process Matters

20250616-IAASB-PIE Track-2-Agenda Item 9-Due Process Narrow Scope Amendments (216.32 KB)

Minutes

Approved Minutes of the Public Session for June 2025 (241.87 KB)

Presentations

Agenda Item 3 - PIE Track 2 Presentation (798.4 KB)
Agenda Item 4 - Audit Evidence & Risk Response Presentation 0 (502.05 KB)
Agenda Item 5 - Firm Culture & Governance - IESBA Update (1.66 MB)
Agenda Item 6 - ISA 500 Series Presentation (591.87 KB)
Agenda Item 7-ISRE 2410 Presentation (399.45 KB)
Agenda Item 8 - Technology QM Presentation (565.88 KB)