We also extend our sincere gratitude to Linda de Beer for her dedicated leadership of the PIOB over the past five years. Her tenure coincided with a period of profound change, during which she oversaw the careful implementation of the Monitoring Group’s 2020 Recommendations and guided the PIOB’s oversight through a time of significant global challenge and transformation.
The IAASB and IESBA share with the PIOB a commitment to enhancing trust and confidence in the audit and accountancy profession and the information it provides to stakeholders worldwide. Under Ms. Modise’s leadership, we are confident that our close collaboration with the PIOB will continue to strengthen the international standard-setting system and deliver standards that serve the global public interest.
Gabriela Figueiredo Dias Chair, International Ethics Standards Board for Accountants (IESBA)
Co-CEO, International Foundation for Ethics and Audit (IFEA)
Tom Seidenstein Chair, International Auditing and Assurance Standards Board (IAASB)
Co-CEO, International Foundation for Ethics and Audit (IFEA)
The IAASB Handbook comprises the following five volumes:
Volume 1: International Auditing Practice Notes (IAPNs), International Standards on Auditing (ISAs), and International Standards on Quality Management (ISQMs)
Volume 2: International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (the ISA for LCE)
Volume 3: International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements
Volume 4: International Standards on Assurance Engagements (ISAEs), International Standards on Review Engagements (ISREs), and International Standards on Related Services (ISRSs)
Volume 5: A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality and the International Framework for Assurance Engagements
The following standards, which are not yet effective, are included in the 2025 Handbook:
The 2025 Handbook is available as a PDF download; print copies can be ordered via the IAASB website.
Reproducing and Translating the IAASB Handbook To help adoption and implementation of the IAASB standards, stakeholders are invited to request permission to reproduce or translate the IAASB handbook via the Online Permissions Requests or Inquiries system on the IFAC website.
