Sep 15 - 18, 2025 Agenda IAASB September 2025 Meeting Schedule (final) UPDATED (176.69 KB) Agenda Papers Agenda Item 1 - Opening Remarks and Minutes Agenda Item 1 – Introduction and Opening Remarks (283.59 KB) Agenda Item 1-A-Draft-Minutes-Public-Session-June-2025 MARKED 0 (423.59 KB) Agenda Item 1B – Draft Minutes of the Public Session for June 2025 – Clean (342.54 KB) Agenda Item 1C – PIOB’s Public Interest Issues – IAASB projects – July 2025 (787.33 KB) Agenda Item 2 - Experts Narrow Scope Amendments Agenda Item 2 – Issues Paper (783.79 KB) Agenda Item 2.1 - (Supplemental) Feedback (234.09 KB) Agenda Item 2A – Proposed Narrow Scope Amendments (Marked) (307.46 KB) Agenda Item 2B – Proposed Narrow Scope Amendments (Clean) (296.24 KB) Agenda Item 2B.1-Proposed Narrow Scope Amendments Updated (Marked) (332.28 KB) Agenda Item 2C.1 - Nvivo Reports (212.11 KB) Agenda Item 2C.1 - Nvivo Reports (Updated) (213.62 KB) Agenda Item 2C.2 - Nvivo Reports (292.87 KB) Agenda Item 2C.2 - Nvivo Reports (Updated) (299.7 KB) Agenda Item 2C.3.1 - Nvivo Reports (224.71 KB) Agenda Item 2C.3.2 - Nvivo Reports (179.47 KB) Agenda Item 2C.3.3 - Nvivo Reports (172.96 KB) Agenda Item 2C.4 - Nvivo Reports (175.72 KB) Agenda Item 2C.5 - Nvivo Reports (126.36 KB) Agenda Item 2C.6 - Nvivo Reports (188.78 KB) Agenda Item 2C.6 - Nvivo Reports (Updated) (188.75 KB) Agenda Item 2D.1 – 2D.6 – Summary of Overall Responses (176.62 KB) Agenda Item 2D.1 – 2D.6 – Summary of Overall Responses (Updated) (200.11 KB) Agenda Item 2E – Due Process Considerations and Draft Basis for Conclusions (350.38 KB) Agenda Item 3 - Sustainability Reporting (Update from ISSAB) Agenda Item 3 - Presentation - GRI - GSSB Update (545.64 KB) Agenda Item 3 - Presentation - ISSB - Update on Activities (1.52 MB) Agenda Item 3 – Cover Note on ISSB and GRI Updates (143.68 KB) Agenda Item 4 - ISA 540 (Revised) Post Implementation Review Agenda Item 4 – Cover Note (223.61 KB) Agenda Item 4A – Plan for Proposed Post-Implementation Review of ISA 540 (Revised) (191.65 KB) Agenda Item 5 - Strategy and Work Plan 2028-2031 Agenda Item 5 – Plan for Developing the IAASB and IESBA's Future Strategy (294.39 KB) Agenda Item 6 - ISRE 2410 Agenda Item 6 – Issues Paper (288.18 KB) Agenda Item 6A – Indicative Drafting (329.94 KB) Agenda Item 7 - Technology Position and Catalogue and Technology Quality Management Agenda Item 7 – Cover Note (263.28 KB) Agenda Item 7A – Component 3 – Monitoring Update (156.33 KB) Agenda Item 7B – Catalog of Issues and Possible Actions (Marked from May 2025) (457.54 KB) Agenda Item 7C – Technology Quality Management – Roundtable Briefing Note (352.32 KB) Agenda Item 8 - IESBA – Firm Culture and Governance Agenda Item 8 - Cover Note (185.47 KB) Agenda Item 9 - Audit Evidence and Risk Response Agenda Item 9 – Cover Note and Feedback (656.66 KB) Agenda Item 9A – Material COTABDs (330.77 KB) Agenda Item 9B – The Auditor’s Work Related to Authenticity (290.61 KB) Agenda Item 9C – Technology (322.34 KB) Agenda Item 9D – Clarifying the Use of Tests of Controls (161.52 KB) Agenda Item 9E – Substantive Procedures Alone Unable to Provide Sufficient Appropriate Audit Evidence (183.9 KB) Agenda Item 9F – Alignment with Concepts of ISA 315 (Revised 2019) (167.29 KB) Agenda Item 9G – Using Tests of Controls Alone (230.66 KB) Agenda Item 9H – Investigating the Results of Analytical Procedures (228.75 KB) Agenda Item 9I (Supplemental) – Mapping Progress on Proposed Actions of the AE&RR Project Proposal (386.39 KB) Agenda Item10 - Sustainability Assurance Agenda Item 10 - Presentation - IFAC State of Play (1.14 MB) Agenda Item 10 – Cover Note (278.93 KB) Agenda Item 10A – Presentation on Adoption and Implementation (2.15 MB) Agenda Item11 - The ISA for LCE Agenda Item 11 – Issues Paper (360.49 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
