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Fraud – IAASB

Date recorded:

At its meeting on September 13-21, 2021, in recognition that the fraud project proposal requires careful scoping and would benefit from a few iterations to finalize for Board consideration, the IAASB leadership took the decision to move the approval of the project proposal for fraud to the December 2021 IAASB meeting (previously planned for September). The Board believes this additional investment in time and effort will assist in getting the key public interest objective right. It will also ensure that the project proposal fairly reflects what was heard from respondents, the Fraud Working Group’s deliberations, feedback from the Board and further outreach undertaken.

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

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