Technology Quality Management Roundtables: Outcomes and Next Steps

This feedback summary shares the results of the IAASB’s global Technology Quality Management roundtables, which explored how emerging technologies, including artificial intelligence, are affecting audit and assurance engagements and the application of the IAASB’s quality management standards.

The roundtables, held in the second half of 2025, brought together more than 240 stakeholders from six continents, including auditors, regulators, standard setters, firms, and technology specialists. Discussions focused on current and emerging uses of technology in audit and assurance, related governance and risk management challenges, and stakeholder expectations for maintaining trust and consistency in the use of emerging technological tools, including AI-enabled tools in engagements. This starts with robust quality management of such tools.

The IAASB will use the roundtable feedback, along with other stakeholder feedback, to inform its future work on Technology Quality Management. In December 2025, the IAASB approved the development of non-authoritative material. At its March meeting, the IAASB will discuss a proposed action plan that includes the objective and scope of the initiative, identification of possible themes or topics to be addressed, the proposed development process and coordination with the International Ethics Standards Board for Accountants (IESBA) and other organizations.

More information about the Technology Quality Management initiative, including ongoing updates, is available on the IAASB’s project web page.