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The International Ethics Standards Board for Accountants (IESBA) and the International Auditing and Assurance Standards Board (IAASB) launched a joint global stakeholder survey, marking the beginning of work toward their respective Strategies and Work Plans (SWPs) for 2028–2031—a period of expected significant change in the global audit, assurance and ethics landscape.
The joint survey represents the first step in the boards’ strategic planning process and will help inform the development of their respective Consultation Papers, targeted for approval at the end of 2026. By launching a single, coordinated survey, IESBA and IAASB are reinforcing their close collaboration while streamlining engagement and reducing duplication for stakeholders, who are invited to contribute to one rather than parallel surveys.
The survey focuses on three principal areas:
- Strategic positioning for 2028–2031, including how the boards should assess success by the end of the next strategy period;
- Key environmental trends shaping the future of audit, assurance, ethics, and independence, such as digital transformation, geopolitical and regulatory developments, sustainability expectations, and evolving business models of accounting firms; and
- Opportunities for joint or parallel action, where closer coordination between IESBA and IAASB could enhance impact and effectiveness.
The survey is open until 15 May 2026 and can be accessed online here.