IAASB:
Narrow-scope Amendments to IAASB Standards as a Result of the IESBA Project on the Use of External Expertise

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On 5 January, 2026, following confirmation by the Public Interest Oversight Board (PIOB), the International Auditing and Assurance Board (IAASB) published narrow-scope amendments to several standards as a result of the International Ethics Standards Board for Accountants (IESBA) project on the use of external experts. The WPK had commented on the draft amendments (“Neu auf WPK.de” dated 24 July, 2025 (in German)).

Areas of Change

ISA 620, Using the Work of an Auditor's Expert

ISRE 2400 (Revised), Engagements to Review Historical Financial Statements

ISAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historcal Financial Information

ISRS 4400 (Revised), Agreed-upon Procedures Engagements

Effective Date

The narrowly defined amendments are effective for audits or reviews of financial statements for periods beginning on or after December 15, 2026, and for assurance or similar service engagements that are commenced on or after December 15, 2026.

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