Proposed International Standard on Review Engagements 2410 (Revised)
Review of Interim Financial Information Performed by the Independent Auditor of the Entity’s Annual Financial Statements
IAASB
| Exposure Drafts and Consultation Papers
English
All available Translation:
Comments due by:
The proposed revisions to ISRE 2410 reflect changes in the global environment and improvements to the audit and assurance model made over the last two decades.
Key proposals include:
- a clearer articulation of what an interim review engagement is and how it differs from a financial statement audit
- enhanced requirements in areas of high public interest, such as going concern, fraud, and non-compliance with laws and regulations (NOCLAR)
- improved transparency in the auditor’s interim review report
The IAASB coordinated closely with the International Ethics Standards Board for Accountants (IESBA) in developing these proposals to align the standard and ethics considerations for interim review engagements. The consultation also seeks stakeholder input on two matters related to the application of the IESBA Code of Ethics to interim review engagements.
Comments are requested by September 3, 2026.
Copyright © 2026 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
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Arab National Bank (398.08 KB)(Saudi Arabia)
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TAWKELAT FINANCING COMPANY (172.92 KB)(Saudi Arabia)
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MDD Plus Debt Crowdfunding Company (356.44 KB)(Saudi Arabia)
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Federation of Accounting Professions (356.25 KB)(Thailand)
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Forvis Mazars Group SC (326.82 KB)(- International)
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External Reporting Board (XRB) (670.33 KB)(New Zealand)
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WPK (277.66 KB)(Germany)
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Financial Reporting Council (401.31 KB)(United Kingdom)
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Institute of Certified Public Accountants of Uganda (378.81 KB)(Uganda)
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Instituto Mexicano de la Contaduría Pública, A.C. (IMCP) (656.01 KB)(Mexico)
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FACPCE (399.18 KB)(Argentina)
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Auditing Standards Committee of the Auditing Section of the American Accounting Association (398.74 KB)(United States of America)
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Saudi Organization for Chartered and Professional Accountants (1.45 MB)(Saudi Arabia)
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Guf International Bank (832.56 KB)(Saudi Arabia)
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Instituto Argentino de Docentes de Auditoría IADA (145.67 KB)(Argentina)
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Moore Global (329.03 KB)(- International)
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STC Bank (424.68 KB)(Saudi Arabia)
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BSF (373.5 KB)(Saudi Arabia)
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Omar Mowlaaldwailh (364.85 KB)(Saudi Arabia)
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Lendo (361.85 KB)(Saudi Arabia)
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Hong Kong Institute of Certified Public Accountants (346.31 KB)(Hong Kong, Special Administrative Region of China)
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Geidea (372.83 KB)(Saudi Arabia)
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Nordic Federation of Public Accountants (NRF) (452.94 KB)(Sweden)
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Compagnie Nationale des Commissaires aux Comptes (CNCC) (413.03 KB)(France)
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The Independent Regulatory Board for Auditors (IRBA) (381.98 KB)(South Africa)
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Masar Alnumou Finance (355.41 KB)(Saudi Arabia)
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Virginia Society of CPAs (642.64 KB)(United States of America)
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The Institute of Chartered Accountants of Nigeria (531.91 KB)(Nigeria)
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National Association of State Boards of Accountancy (NASBA) (344.93 KB)(United States of America)
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Chamber of Auditors of the Czech Republic (333.81 KB)(Czech Republic)
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Auditing and Assurance Standards Board (AASB) of the Institute of Chartered Accountants of India (ICAI) (450.35 KB)(India)
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Ernst & Young Global Limited (465.99 KB)(- International)
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Deloitte Touche Tohmatsu Limited (465.45 KB)(- International)
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RSM International Limited (274.74 KB)(- International)
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The Japanese Institute of Certified Public Accountants (408.53 KB)(Japan)
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Institute of Singapore Chartered Accountants (ISCA) (329.46 KB)(Singapore)
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CPA Australia (350.18 KB)(Australia)
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Auditing and Assurance Standards Board (679.68 KB)(Australia)
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Aljazira bank (25.63 KB)(Saudi Arabia)
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National Association of CPAs in Education (338.31 KB)(Philippines)
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Madar Tarabut Company (300.88 KB)(Saudi Arabia)
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Malaysian Institute of Accountants (1.17 MB)(Malaysia)
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HyperPay Inc. Saudi Information Systems Technology Company (451.72 KB)(Saudi Arabia)
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KICPA(The Korean Institute of Certified Public Accountants) (447.59 KB)(Korea)
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Royal Dutch Institute of Chartered Accountants (399.5 KB)(Netherlands)
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Chartered Accountants Ireland (658.76 KB)(Ireland)
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Indonesian Institute of Public Accountants (IAPI) (386.86 KB)(Indonesia)
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South African Institute of Chartered Accountants(SAICA) (695.02 KB)(South Africa)
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Ibracon – Brazil Institute of Independent Auditors (390.25 KB)(Brazil)
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Corporate Reporting Users Forum (309.23 KB)(United Kingdom)