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
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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.

Cover image of Proposed ISRE 2410 (Revised) Exposure Draft
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Cover page of IAASB Proposed ISRE 2410 (Revised) Explanatory Memorandum
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First page of IAASB Proposed ISRE 2410 (Revised) Response Form
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