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Fraud and Going Concern – IAASB

Date recorded:

At its meeting on June 14-23, 2021, the IAASB’s Fraud Working Group presented possible actions forward for six specific topics raised by respondents to the Discussion Paper where mixed responses were received or where emerging issues have been observed in the current environment. The Board provided comments for the Fraud Working Group to consider as it develops a project proposal and, if the project proposal is approved, as it further explores the topics discussed. At a July 2021 meeting with the IAASB, the Fraud Working Group will present possible actions for four remaining topics where mixed responses to the Discussion Paper were received. The Working Group will also seek to obtain Board feedback on possible project objectives, project scope and public interest issues to inform the development of a project proposal to be presented at the September 2021 IAASB meeting.

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

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