IAASB Work Plan for 2022-2023
The IAASB 2022-2023 Work Plan is guided by the three underlying strategic objectives as set out in the IAASB Strategy for 2020-2023.
Sustainability and environmental, social, and governance (ESG) assurance are a prominent addition to the new work plan and will see increased time and resourcing for 2022–2023. The new Work Plan also highlights candidate topics in the Audit and Review space that will be considered for a further project to begin in 2023. A key focus will remain the progression and completion of projects underway at the start of 2022, including audits of financial statements of less complex entities, audit evidence, going concern, and fraud.