IAASB Consults on Strategy and Auditing Estimates

Wednesday, March 4, 2026

The International Auditing and Assurance Standards Board (IAASB) has recently launched two stakeholder surveys: 

IAASB and IESBA Stakeholder Survey 

This survey is open until 15 May 2026 and focuses on:  

• Strategy for 2028–2031, including how success should be assessed by the end of the strategy period; 

• Key trends impacting the boards, such as digital transformation, sustainability, geopolitical and regulatory developments, and firm business models; and 

• Opportunities for closer coordination between IAASB and IESBA. 

The AUASB will hold a virtual roundtable on the survey jointly with the APESB from 10:00am to 12:30pm (AEST) on Thursday, 16 April 2026.  Registration details will be available soon. 

Post-Implementation Review Survey on ISA 540 

This survey is open until 15 June 2026 and focuses on:  

• Overall views on ISA 540, including guidance and tools that were issued to support implementation of the standard; 

• Perceived benefits from the current ISA 540; and 

• Potential issues, challenges, or impacts experienced with ISA 540. 

Details for a roundtable on ISA 540 will be available shortly.