Current Status of the Project
With resources expected to become available in the second half of 2026, at its September meeting, the IPSASB approved its Work Program Consultation to ask stakeholders about the most significant needs concerning financial reporting projects, post-implementation reviews, and sustainability reporting projects. The Consultation is expected to be published in October 2025 and will be open for 180 days. Please share your input and feedback on your priorities, so these can be considered in the decision-making process on developing the work program priorities for 2026 and beyond.
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
Published Documents and Support
Documents in this section include:
- 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;
- Supporting material related to each published document including: snapshots, webinars, and other material; and
- The project-relevant IPSASB agenda papers.
Content
Content