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IAASB kicks off next strategic review with a survey

  • IAASB (International Auditing and Assurance Standards Board) (lt gray) Image

13 Mar 2013

The International Auditing and Assurance Standards Board (IAASB) has released an online survey as the first step in its strategic review process for the period 2015-2019.

The IAASB is considering a strategy period of five years, rather than its past practice of three years. The IAASB believes that extending its strategy period will "enable a better understanding by stakeholders of its medium-to-longer term priorities, and provide a suitable context for purposes of its decisions on specific initiatives".

The survey is structured in three sections:

  • Section I seeks information about the capacity in which respondents are responding to the questionnaire
  • Section II describes the anticipated stage of completion of current IAASB projects by the beginning of 2015
  • Section III includes the specific questions asked of respondents.

The survey is open for comment until 7 May 2013 and the responses will be used in the development of a formal consultation paper on the IAASB's strategy and work program, which is expected to be issued in late 2013.

Click for IAASB press release (link to IFAC website).

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