ISA 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements

Completed

International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance Engagements

Completed

Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements, and ISA 260 (Revised), Communication with Those Charged with Governance

Completed

ISA for LCE Adoption Guide

Completed

Proposed International Ethics Standards for Sustainability Assurance and Other Revisions to the Code Relating to Sustainability Assurance and Reporting (including International Independence Standards) (IESSA) (Mark Up Version)

Completed

Explanatory Memorandum for the Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA)

Completed

ISA for LCE Auditor Reporting Supplemental Guidance

Jul 11, 2024

Completed

Apr 11, 2022

In Progress