Updated in the last 3 months - Assurance
| Title | Description | Last step | Date Added |
|---|---|---|---|
| Fraud [ED] | On September 15, 2020, the International Auditing and Assurance Standards Board (IAASB) opened a public consultation, "Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statement Audit". | Mar 01, 2024 | |
| Going Concern [ED] | On September 15, 2020, the International Auditing and Assurance Standards Board (IAASB) opened a public consultation, "Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statement Audit". Comments were requested by January 12, 2021. | Mar 31, 2024 | |
| IAASB: Proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements [ED] | The IAASB approved the project proposal for the development of an overarching standard for assurance on sustainability reporting | Research | Mar 31, 2024 |
| PCAOB – Firm and Engagement Metrics [ED] | On April 9, 2024, the Public Company Accounting Oversight Board (PCAOB) issued for public comment a proposal regarding public reporting of standardized firm and engagement metrics. The Firm and Engagement Metrics proposal would, if adopted, require PCAOB-registered public accounting firms that audit one or more issuers that qualify as an accelerated filer or large accelerated filer to publicly report specified metrics relating to such audits and their audit practice. | Apr 01, 2024 | |
| PCAOB – Firm Reporting [ED] | On April 9, 2024, the Public Company Accounting Oversight Board (PCAOB) issued for public comment a proposal regarding the PCAOB framework for collecting information from audit firms. The Firm Reporting proposal would, if adopted, amend the PCAOB’s annual and special reporting requirements to facilitate the disclosure of more complete, standardized, and timely information by registered public accounting firms. | Apr 30, 2024 | |
| PCAOB Amendments to PCAOB Auditing Standards related to a Company’s Noncompliance with Laws and Regulations (NOCLAR) [ED] | On June 6, 2023, the Public Company Accounting Oversight Board (PCAOB) issued for public comment a proposal to replace AS 2405, Illegal Acts by Clients, in its entirety with AS 2405, A Company’s Noncompliance with Laws and Regulations, together with conforming amendments to PCAOB auditing standards. The comment period is open through August 7, 2023. | Mar 31, 2024 | |
| Proposed narrow scope amendments to ISQMs, ISAs, and international standard on Review engagements 2400 (revised), Engagements to review historical financial statements [ED] | The International Auditing and Assurance Standards Board (IAASB) is currently working on a narrow scope maintenance of standards project on listed entity and PIE that addresses the IAASB’s actions in respect of recent revisions to the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code) as a result of IESBA’s project on the definitions of listed entity and PIE. | Feb 29, 2024 |