The International Auditing and Assurance Standards Board (IAASB) has released the 2026 edition of its Handbook of International Quality Management, Auditing, Review, Sustainability and Other Assurance, and Related Services Pronouncements.
The IAASB Handbook comprises the following five volumes:
- Volume 1: International Standards on Quality Management (ISQMs), International Standards on Auditing (ISAs), and International Auditing Practice Notes (IAPNs);
- Volume 2: The International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (the ISA for LCE);
- Volume 3: International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements;
- Volume 4: International Standards on Assurance Engagements (ISAEs), International Standards on Review Engagements (ISREs), and International Standards on Related Services (ISRSs); and
- Volume 5: A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality and the International Framework for Assurance Engagements.
The following standards, which become effective in December 2026, are included in the 2026 Handbook:
- ISA 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
- ISA 570 (Revised 2024), Going Concern
- ISSA 5000, General Requirements for Sustainability Assurance Engagements
- Narrow Scope Amendments resulting from revisions to the definitions of listed and public interest entities in the International Code of Ethics for Professional Accountants (including International Independence Standards), issued by the International Ethics Standards Board for Accountants
- Narrow Scope Amendments to IAASB standards arising from the IESBA’s Using the Work of an External Expert project
The 2026 Handbook is available as a PDF download; print copies can be ordered via the IAASB website.
Reproducing and Translating the IAASB Handbook
To help adoption and implementation of the IAASB standards, stakeholders are invited to request permission to reproduce or translate the IAASB handbook via the Online Permissions Requests or Inquiries system on the IFAC website.
About the IAASB
The International Auditing and Assurance Standards Board develops auditing, assurance, related services, and quality management standards and guidance in the public interest that support consistent performance of quality engagements. Along with the International Ethics Standards Board for Accountants, the IAASB is part of the International Foundation for Ethics and Audit. The Public Interest Oversight Board oversees IAASB and IESBA activities and the public interest responsiveness of the standards. For copyright, trademark, and permissions information, please visit Permissions.