Work Program Consultation

At its September 2026 meeting, the IPSASB approved several projects to add to its future Work Program across financial reporting, post-implementation reviews, and sustainability reporting, reflecting the priorities shared by stakeholders during the Work Program Consultation. The IPSASB plans to issue a Consultation Summary in Q4 2026 which will outline the projects added to the Work Program and explain the Board’s rational for its decisions.

Due Process Checklist

Project Overview

Objective

The objective of this project is to perform a limited-scope public consultation 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

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.