Engagement Quality Reviews – IAASB

Date recorded:

At its meeting on September 14-23, 2020, the IAASB approved ISQM 2 as a final standard, which will be effective on December 15, 2022. Once the Public Interest Oversight Board’s confirmation that due process was followed is received, the Board will formally release the standard. The Board also received an update on the approval of the proposed revisions to the IESBA Code addressing the objectivity of engagement quality reviewers and acknowledged the coordination efforts between the two Boards.

Review the summary, including the podcast, on the IAASB's Web site.

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