The International Auditing and Assurance Standards Board and the International Ethics Standards Board for Accountants have published their 2025 Joint Annual Report. The publication details standard-setting activities, global engagement, and implementation work across financial and sustainability reporting.
Global engagement and core output metrics
The joint report, titled Building Trust Through Dialogue, Leadership, and Standards, outlines the operational metrics of both standard-setting bodies during 2025. Across the year, the boards conducted 246 strategic meetings and stakeholder engagements across multiple regions. Output included 47 publications comprising final standards, public consultations, handbooks, and implementation materials.
Operational support relied on 105 board members, technical advisors, and volunteers representing 27 jurisdictions. To assist worldwide adoption, 83 translations covering 40 distinct publications were published across 35 languages.
Standard-setting priorities and sustainability reporting
Work throughout 2025 focused on technology integration, quality management, fraud responsibilities, going concern evaluations, firm culture and governance, and private equity investments within accounting firms. Parallel workstreams supported the adoption of recent standards on sustainability assurance alongside ethics and independence frameworks for sustainability reporting.
The period also featured the inaugural IESBA global conference, titled Ethics and Audit Independence, designed to gather stakeholder perspectives on international standard setting. Technical collaboration between the two boards included coordinated strategic planning, joint outreach, and alignment on implementation guidance.
Governance structure and oversight
The IAASB develops standards for auditing, assurance, quality management, and related services to support consistent engagement quality. The IESBA establishes ethics and independence requirements for financial and non-financial reporting.
Both standard-setting boards function within the International Foundation for Ethics and Audit. Independent oversight of their activities and public interest mandate is provided by the Public Interest Oversight Board.
| Activity Category | 2025 Reported Total |
|---|---|
| Strategic meetings and stakeholder engagements | 246 worldwide |
| Publications (standards, consultations, handbooks) | 47 publications |
| Board members, advisors, and volunteers | 105 from 27 jurisdictions |
| Translations produced | 83 translations of 40 publications into 35 languages |
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What is the focus of the 2025 IAASB and IESBA Joint Annual Report?
The report highlights joint activities in 2025, including stakeholder engagements, work on technology, quality management, fraud, and implementation support for sustainability reporting and assurance standards.
Who provides independent oversight for the IAASB and IESBA?
The Public Interest Oversight Board oversees the activities and public interest responsiveness of both the IAASB and the IESBA.
