Innovation Working Group


The objective of the Innovation Working Group (Formerly Innovation, Needs and Future Opportunities (INFO) Working Group) is to explore emerging developments in the audit, assurance and related services fields for the purpose of assisting the IAASB in identifying opportunities for relevant and effective standard setting, or determining other potential actions, in a timely and informed manner.

Project Stages
Board Papers

December 2016

CAG Papers
Issued Document
Board Minutes

December 2016

CAG Minutes



One of the key messages from the IAASB’s consultations for its Strategy and Work Program, 2012–2014 (Strategy) was the need for the IAASB to embrace innovation in its consideration of future standard-setting projects and initiatives addressing audit, assurance and related services, and thereby maintain the role and relevance of such services in an evolving world.

At the same time, the IAASB recognized the need to consider relevant emerging developments in these fields thoroughly to ensure that any resources devoted to pursuing standard-setting projects or related initiatives will lead to relevant and effective outcomes.


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