Have your say on Reporting and Audit & Assurance consultations
Help shape key policy, standards and regulatory developments.
It’s our role as a professional body to advocate in the public good on policy areas that impact our members and the profession. Our advocacy work centres on drafting policy submissions to government, regulators and standard-setting bodies. We welcome input from members on the following consultations that are currently open for comment.
IAASB PIR ISA 540 Auditing Accounting Estimates and Related Disclosures survey
Seeks input on potential issues, challenges, or impacts experienced or observed that will inform the post-implementation review of ISA 540.
Consultation closes 15 June 2026
View consultationIPSASB Exposure Draft: Practice Statement – Making Materiality Judgements
Proposes non-mandatory guidance to support clearer, more focused financial reporting by helping entities apply materiality principles when preparing financial statements in accordance with IPSAS Standards.
Consultation closes 28 August 2026
View consultationIAASB Exposure Draft: ISRE 2410 (Revised)
Proposed revisions to Review of Interim Financial Information Performed by the Independent Auditor of the Entity’s Annual Financial Statements to reflect changes in the global environment and improvements to the audit and assurance model made over the last two decades.
Consultation closes 3 September 2026
View consultationIPSASB Consultation Paper: Presentation of Financial Statements
The IPSASB is seeking feedback on how financial statement presentation can be improved to better meet user needs. Feedback to the CP will guide the IPSASB in developing a draft of the proposed IPSAS Standard to replace IPSAS 1.
Consultation closes 14 September 2026
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