The IAASB Handbook comprises the following five volumes:
Volume 1: International Auditing Practice Notes (IAPNs), International Standards on Auditing (ISAs), and International Standards on Quality Management (ISQMs)
Volume 2: International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (the ISA for LCE)
Volume 3: International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements
Volume 4: International Standards on Assurance Engagements (ISAEs), International Standards on Review Engagements (ISREs), and International Standards on Related Services (ISRSs)
Volume 5: A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality and the International Framework for Assurance Engagements
The following standards, which are not yet effective, are included in the 2025 Handbook:
The 2025 Handbook is available as a PDF download; print copies can be ordered via the IAASB website.
Reproducing and Translating the IAASB Handbook To help adoption and implementation of the IAASB standards, stakeholders are invited to request permission to reproduce or translate the IAASB handbook via the Online Permissions Requests or Inquiries system on the IFAC website.
The PAO Strategy Planning Toolkit directly supports our Strategy and Member Value Proposition helps PAOs succeed in delivering on their mandates, strengthening governance, and building relevance. Whether your PAO is navigating
regulatory reform, digital transformation, or evolving public expectations, a clear and actionable strategy is essential.
The International Public Sector Accounting Standards Board (IPSASB), developer of reporting standards for the public sector, today announced new and returning members of the Board, following its recent meeting in Lisbon, Portugal. The IPSASB Board continues to reflect broad geographic representation, gender parity, and professional expertise in public sector financial and sustainability reporting.
Appointments follow a rigorous nomination and interview process operated by the IFAC Nominating Committee, which is overseen by the Public Interest Committee, and with final approval by the IFAC Board.
The following individuals have been appointed for a three-year term of service beginning on January 1, 2026:
Judith Apaza, Bolivia
Dina Attia, United Arab Emirates
George Scott, United States of America
Alex Fabiane Teixeira, Brazil
Two current members have been re-appointed:
Andrew van der Burgh, South Africa
Nor Yati Ahmad, Malaysia
“IPSASB’s strength lies in its ability to bring together diverse perspectives from across the globe,” said IPSASB Chair Ian Carruthers. “Our new and returning members will help ensure the Board continues to deliver high-quality standards that enhance public financial management and support sustainable development.”
About the IPSASB
The International Public Sector Accounting Standards Board (IPSASB) works to strengthen public financial management globally through developing and maintaining accrual-based International Public Sector Accounting Standards® (IPSAS®) and other high-quality financial reporting guidance and sustainability reporting standards for use by governments and other public sector entities. It also raises awareness of IPSAS and the benefits of accrual adoption. The Board receives support from the Asian Development Bank, the Chartered Professional Accountants of Canada, the New Zealand External Reporting Board, the government of Canada, and the World Bank. The structures and processes that support the operations of the IPSASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact permissions@ifac.org.
About the Public Interest Committee
The governance and standard-setting activities of the IPSASB are overseen by the Public Interest Committee (PIC), to ensure that they follow due process and reflect the public interest. The PIC is comprised of individuals with expertise in public sector or financial reporting, and professional engagement in organizations that have an interest in promoting high-quality and internationally comparable financial information.
In this short video, IESBA Program and Senior Director Ken Siong offers a brief preview of the key topics and discussions that will shape the agenda for the IESBA Board's September meeting.
Featuring IESBA Program and Senior Director Ken Siong
