The International Auditing and Assurance Standards Board has published the 2026 edition of its handbook, incorporating five volumes that cover quality management, auditing, and sustainability assurance standards.
Five-Volume Structure of the 2026 Edition
The updated publication organizes international pronouncements into five separate volumes. Volume 1 contains standards for quality management, auditing, and auditing practice notes. Volume 2 covers the auditing standard for financial statements of less complex entities.
Volume 3 addresses sustainability assurance through International Standard on Sustainability Assurance 5000. Volume 4 contains standards for assurance, review, and related services, while Volume 5 outlines the overarching framework for audit quality and assurance engagements.
Standards Becoming Effective in December 2026
Several pronouncements compiled in the handbook take effect in December 2026. These include revised standards on fraud responsibilities under ISA 240 and going concern assessments under ISA 570.
The December 2026 implementation date also applies to ISSA 5000 and narrow scope amendments covering listed and public interest entity definitions, alongside updates stemming from the ethics board project on using the work of an external expert.
Access, Translation, and Organizational Oversight
The handbook is accessible as a PDF download and in printed format through the official board website. Stakeholders intending to translate or reproduce the text must submit requests through the online permissions system on the International Federation of Accountants website.
The auditing board functions within the International Foundation for Ethics and Audit alongside the ethics standards board. The Public Interest Oversight Board maintains independent oversight over both standard-setting bodies.
| Volume | Scope and Content |
|---|---|
| Volume 1 | Quality Management (ISQMs), Auditing (ISAs), and Auditing Practice Notes (IAPNs) |
| Volume 2 | Standard on Auditing for Less Complex Entities (ISA for LCE) |
| Volume 3 | International Standard on Sustainability Assurance (ISSA 5000) |
| Volume 4 | Assurance (ISAEs), Review (ISREs), and Related Services (ISRSs) |
| Volume 5 | Framework for Audit Quality and Framework for Assurance Engagements |
Frequently Asked Questions
Which volumes make up the 2026 IAASB Handbook?
The handbook comprises five volumes covering quality management and auditing, less complex entities, sustainability assurance under ISSA 5000, review and related services, and the audit quality framework.
When do the key standards in the 2026 handbook become effective?
Standards including ISSA 5000, ISA 240 (Revised), and ISA 570 (Revised 2024) become effective in December 2026.
