Work Program Consultation

During Q4 2025, the IPSASB intends to publish a consultation on its work program to receive valuable feedback from respondents on future priorities in the areas of financial reporting, post-implementation reviews, and sustainability reporting. During the July meeting, the IPSASB reviewed the updated draft of the consultation and expects to approve the document at its September 2025 meeting.

Due Process Checklist

Project Timeline

The project timeline is depicted below. Please note that these are current targeted milestones/phases and may change as the work in this area progresses.

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Project Overview

Objective

The objective of this project is to perform a limited-scope public consultation during the second half of 2025 on projects to add to the IPSASB’s future Work Program when resources become available.

Why the IPSASB Undertook this Project

The IPSASB issued its 2024-2028 Strategy and Work Program (Strategy) in October 2024. The Strategy responds to evolving constituent needs by rebalancing the IPSASB’s financial reporting resources to include a new focus on maintaining the suite of IPSAS Standards, which includes initiating a formal program on post implementation reviews, and extending its standard setting activities to the development of IPSASB Sustainability Reporting Standards.

In the Strategy, the IPSASB committed that as resources became available, it would consult with stakeholders to understand their greatest needs in relation to financial reporting projects, post implementation reviews and sustainability reporting projects.

In December 2024, the IPSASB identified that it would have resources becoming available in 2026 to take on some new projects and as such decided to consult with constituents in the second half of 2025 to determine their highest priority needs to facilitate a seamless transition between current projects and the Board’s future Work Program.

Contact

• Sayja Barton, Principal

Published Documents and Support

Documents in this section include:

1. Major documents published by the IPSASB during the lifecycle of the project including: Consultation Papers, Exposure Drafts, issued IPSAS, amendments to IPSAS, and other similar due process documents; 
2. Supporting material related to each published document including: snapshots, webinars, and other material; and 
3. The project-relevant IPSASB agenda papers.