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IAASB Issues Revised Detailed Work Plan for Remainder of 2021


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After consultations with the Public Interest Oversight Board, the International Auditing and Assurance Standards Board (IAASB) has published a revised detailed work plan that supersedes the work plan published on February 1, 2021.

The IAASB revised the work plan to account for the continued impact of the COVID-19 pandemic on both board operations and stakeholders’ capacity to implement new standards and participate in the IAASB’s due process. Facing the reality of reduced plenary time resulting from remote plenary meetings throughout the remainder of the calendar year, the IAASB is prioritizing the on-time completion of two significant public interest documents—the finalization of ISA 600 (Revised) on Group Audits (expected after the December 2021 IAASB meeting) and a proposed standard for Audits of Financial Statements of Less Complex Entities for public consultation (expected after the June 2021 IAASB meeting).

Other updates include that the IAASB will now discuss project proposals for Fraud and Going Concern in September 2021 and March 2022, respectively. The shift in the dates of the project proposals should not materially impact the work timelines for those two projects. The revised work plan also includes an exposure draft for ISA 500 (Audit Evidence) in September 2022.

http://feeds.feedburner.com/~r/ifac-news/~4/yfTDQ4ecYYc

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