Proposed revisions to ISA 330, ISA 500 and ISA 520 strengthen requirements around audit evidence, risk responses, analytical procedures and professional scepticism while addressing increased use of technology in audits. Comments close 15 December 2026.

Jurisdictions are progressing toward adoption of ISSA 5000, the global sustainability assurance standard. In many adopting jurisdictions, implementation is planned for reporting periods beginning on or after 15 December 2026, subject to local adoption.

The IAASB is progressing revisions to ISA 501 relating to inventory and ISA 505 on external confirmations, with particular attention to technology, evolving audit risks and professional scepticism. 

Proposed revisions to ISRE 2410 seek clearer requirements for interim reviews, including stronger consideration of going concern, fraud and non-compliance with laws and regulations, together with enhanced reporting transparency.