IAASB 2022-2023 Work Plan Approved by the Public Interest Oversight Board

[News]

The IAASB is pleased to announce that its 2022-2023 Work Plan, A Public Interest Focus in Uncertain Times, has been approved by the Public Interest Oversight Board, which is a key element of the IAASB’s due process. The Work Plan was previously approved by the IAASB during its December 2021 meeting.

Sustainability and environmental, social, and governance (ESG) assurance are a prominent addition to the new work plan and will see increased time and resourcing for 2022–2023. The new Work Plan also highlights candidate topics in the Audit and Review space (e.g., responding to assessed risks of material misstatement and the impact of technology on various standards) that will be considered for a further project to begin in 2023. A key focus will remain the progression and completion of projects underway at the start of 2022, including audits of financial statements of less complex entities, audit evidence, going concern and fraud.

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