The global environment for audit, assurance, and professional ethics is evolving rapidly. Advances in technology, changes in geopolitical and regulatory landscape, growing expectations around sustainability information, and shifts in the structure and business models of accounting firms are reshaping the profession and the standards that support it.
To help inform their future priorities, the International Auditing and Assurance Standards Board (IAASB) and the International Ethics Standards Board for Accountants (IESBA) have launched a joint global stakeholder survey as the first step in developing their respective Strategies and Work Plans for 2028–2031.
The survey invites stakeholders from across the global reporting ecosystem to share their perspectives on the trends, challenges, and opportunities that will shape the next phase of international standard setting for audit, assurance, ethics, and independence.
Why Stakeholder Input Matters
International standards influence practice across jurisdictions and are used by professionals, firms, regulators, and others around the world. As the IAASB and IESBA begin planning their next strategic cycle, input from stakeholders will help ensure their future work remains relevant, responsive, and focused on serving the public interest.
Insights from the survey will help inform the development of separate consultation papers from each board, which are expected to be approved in late 2026 and issued for public consultation in 2027.
What the Survey Covers
The survey focuses on three key areas:
Participants are welcome to answer all questions or only those most relevant to their expertise or experience.
Perspectives from Across the Ecosystem
To ensure a broad and balanced set of perspectives, the survey specifically seeks input from a wide range of stakeholder groups across the global reporting ecosystem, including:
- Auditors, assurance practitioners and audit and assurance firms of all sizes
- Professional accountants in business
- Professional accountancy organizations and other professional bodies
- Global and jurisdictional standard-setters
- Regulators, audit oversight bodies, and policymakers
- Investors, preparers, and other users of financial and non-financial information
- Academics and other experts
Perspectives from each of these stakeholder groups play an important role in helping the boards understand how developments in the global reporting environment are affecting practice and expectations.
A Coordinated Approach to Engagement
The joint survey also reflects a deliberate effort by the IAASB and IESBA to coordinate their consultations and streamline stakeholder engagement.
Many stakeholders regularly participate in consultations from both boards. By launching a single, coordinated survey, the boards aim to gather insights efficiently while reducing duplication and consultation fatigue.
Have Your Say
The insights gathered will help shape the future strategic priorities of both boards and support the continued development of high-quality international standards that serve the public interest.