Auditor Reporting Implementation


The Auditor Reporting Implementation Working Group is responsible for the “roll-out plan” of the new and revised Auditor Reporting standards with the objectives of:
• Promoting awareness of the IAASB’s new and revised Auditor Reporting standards; 
• Informing and educating users;
• Learning about the experiences of those responsible for adopting and implementing the standards; and
• Preparing for post-implementation review efforts.


Armand Kotze

Working Group
Project Stages



At its September 2016 meeting, the Board considered an initial outline of the planned post-implementation review of the new and revised Auditor Reporting Standards, in particular the scope and purpose of the review, as well as the expected timing. The post-implementation review will continue to monitor developments in auditor reporting around the world, and will also focus on practical implementation issues and other issues that are causing the standards to not achieve their intended purpose. In addition to this, the post-implementation review will explore whether there are ways to improve the quality of the communication of KAM and other matters that could improve transparency about the audit that were not included in the new and revised Auditor Reporting Standards.

For more information, including access to the final standards and the Auditor Reporting Toolkit, please visit Check this page frequently for updates and to learn more about the IAASB's current implementation activities. For a history of the development of the new and revised Auditor Reporting standards visit the Auditor Reporting project history webpage.


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