The Project Page for each of the IAASB’s current projects provides a project timetable that includes targeted dates for project proposal, exposure draft and final approval of a standard(s). For recent summaries on all active projects, visit the Latest on Our Projects.
Upcoming IAASB and IESBA Consultations
Recognizing that many stakeholders engage with both ethics-related and audit and assurance-related consultations, the IAASB and IESBA have worked together to coordinate consultation activities, particularly during 2026, a year expected to include a significant volume of consultations for both boards.
This coordinated approach is intended to support more effective participation and higher-quality feedback while minimizing unnecessary burden on stakeholders.
The following consultations are currently anticipated in 2026:
- Joint Stakeholder Survey: January 21–May 15
- Role of CFOs Survey, February 2–April 24
- Post-Implementation Review of the Restructured Code Survey, April 1–July 3
- Post-Implementation Review of the Provisions on Responding to Non-Compliance with Laws and Regulations (NOCLAR) Survey, April 1–July 30
- Post-Implementation Review of ISA 540 (Revised) Survey, February 17–June 15
- Exposure Draft for Proposed ISRE 2410 (Revised), Review of Interim Financial Information Performed by the Independent Auditor of the Entity, May 6–September 3
- Exposure Draft for the Maintenance of the ISA for Less Complex Entities, July 16–October 29
- Exposure Draft for Proposed Revisions to ISA 330, The Auditor’s Responses to Assessed Risks, ISA 500, Audit Evidence, and ISA 520, Analytical Procedures, July 28–December 15