Revised Detailed Work Plan Table for 2020‒2021

As of May 2021

May 05, 2021 | Strategy & Work Plan

After consultations with the Public Interest Oversight Board, the IAASB has published a revised detailed work plan that supersedes its work plan published in February 2021. The work plan was revised to account for the continued impact of the COVID-19 pandemic on both board operations and stakeholders’ capacity to implement new standards and participate in the IAASB’s due process.

The new work plan prioritizes the on-time completion of two significant public interest documents—the finalization of ISA 600 (Revised) on Group Audits (expected after the December 2021 IAASB meeting) and a proposed standard for Audits of Financial Statements of Less Complex Entities for public consultation (expected after the June 2021 IAASB meeting). Other updates include timing for Fraud and Going Concern project proposals and the anticipated ISA 500 (Audit Evidence) exposure draft.


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