Framework for Activities

The Framework describes the IAASB’s operating processes and procedures for advancing standard-setting and other related activities. By being more deliberate and evidence-based, the IAASB will be more responsive to the key public interest challenges in audit and assurance. The Framework sets out the following key components:

• Information gathering and research activities;
• Revising and developing standards;
• Narrow scope maintenance of standards; and
• Activities to support standards’ implementation.