Supporting High-Quality Global Standards

Both the IAASB and IESBA develop international standards that play an important role in strengthening trust in financial and sustainability reporting. Their standards are used and referenced in jurisdictions around the world and help guide the work of auditors, professional accountants, and other assurance providers.

Board members contribute strategic insight, technical expertise, and practical experience to help ensure these standards remain responsive to evolving expectations, emerging risks, and developments in the global reporting ecosystem.

Practitioner Expertise in High Demand

A key focus of the current recruitment round is the search for experienced practitioners, particularly for the three open positions on the IAASB. Candidates from all jurisdictions are encouraged to apply.

Practitioners bring an important perspective to standard setting. Their experience implementing standards in practice helps ensure that international standards are operable, practical, and responsive to real-world challenges faced by audit firms and engagement teams.

The IAASB practitioner vacancies arise as several practitioner members complete their terms at the end of 2026. Candidates are sought who can contribute deep knowledge of International Standards on Auditing (ISAs) and insight into how standards are applied across firms, networks, and jurisdictions.

Experience in areas such as audit methodology, network firm implementation of standards, and emerging issues such as technology and quality management may be particularly valuable in supporting the IAASB’s ongoing work.

Under the Monitoring Group reforms finalized in 2020, practitioners are defined as individuals who are or have recently been affiliated with a public accounting firm. Their participation helps ensure that the standard-setting process benefits from both public interest perspectives and direct experience in the application of standards.

Opportunities on the IESBA

The recruitment round also includes three vacancies on the IESBA, reflecting the board’s multi-stakeholder composition.

These include:

• One practitioner member, with experience applying the International Code of Ethics for Professional Accountants in practice; and
• Two non-practitioner members, bringing perspectives such as regulation, investment, corporate governance, public policy, or financial reporting.

Candidates with expertise in areas such as organizational culture, capital markets, technological developments, and the evolving role of ethics and independence standards may be particularly well suited to contribute to the IESBA’s work. Candidates from all jurisdictions are encouraged to apply.

Strategic Leadership in a Changing Environment

Members of both boards play a critical role in guiding the development of international standards that support trust in financial and sustainability reporting. Following reforms to the international standard-setting system, board members increasingly provide strategic direction within multi-stakeholder boards, helping guide technical staff and shape priorities in response to global developments.

Board members serve in the public interest, bringing their professional experience and independent judgment rather than representing specific organizations or jurisdictions.

What the Role Involves

Appointments are for three-year terms beginning January 1, 2027, with the possibility of reappointment for a second term, subject to performance review.

Members are expected to dedicate approximately:

• 50 working days per year for IAASB members, and
• 40 working days per year for IESBA members,

including participation in quarterly board meetings, stakeholder outreach, and other standard-setting activities.

Applicants may apply independently or with the support of an organization. An annual stipend may be available for candidates without institutional support, and travel costs for meetings can be covered when needed.

Apply by May 3, 2026

The PIOB’s Standard-Setting Boards’ Nominations Committee oversees the application and selection process, with final appointments expected to be approved by the PIOB later in 2026.

Applications are open to qualified individuals from all jurisdictions, with diversity of perspectives and professional backgrounds considered an important element of the boards’ composition.

For practitioners and other leaders interested in shaping the future of global audit, assurance, and ethics standards, these vacancies offer an opportunity to contribute directly to international standard setting and the public interest.

Applications must be submitted by May 3, 2026, through the PIOB applications portal.