At its meetings on September 13-17, 2021, the IAASB discussed the final recommendations of the Auditor Reporting Implementation Working Group (ARIWG) for the significant themes identified from the information-gathering and research activities arising from the PIR. The Board acknowledged that sufficient information-gathering, research, and analysis had been undertaken by the ARIWG to conclude the PIR and to support achieving its objectives. The Board broadly supported the PIR recommendations, and the way forward proposed by the ARIWG for purposes of completing its mandate. Specific actions in this regard include providing support and input relating to auditor reporting to the Going Concern, Fraud and PIE Working Groups as they progress their work and updating the extant Auditor Reporting Frequently Asked Questions as contemplated in the PIR recommendations.

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