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IAASB: Narrow-Scope Amendments related to IESBA’s Using the Work of Experts
- 12 January 2026
- Audit
- South African Accounting Academy
Summary:
The International Auditing and Assurance Standards Board (IAASB) has published narrow-scope amendments to its standards arising from the International Ethics Standards Board for Accountants’ (IESBA) Using the Work of an External Expert project.
Article:
These amendments respond to the IESBA’s recently approved revisions to its International Code of Ethics for Professional Accountants (including International Independence Standards), which introduced, among other provisions, explicit ethical requirements for using the work of external experts in audit, assurance, and non-assurance engagements.
The IAASB’s updates reflect ongoing collaboration and coordination between the IAASB and IESBA and help to maintain interoperability between the IAASB standards and the IESBA Code.
The targeted amendments affect the following IAASB standards:
- ISA 620, Using the Work of an Auditor’s Expert
- ISRE 2400 (Revised), Engagements to Review Historical Financial Statements
- ISAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information
- ISRS 4400 (Revised), Agreed-upon Procedures Engagements
Download the 15-page Basis for Conclusions at https://ifacweb.blob.core.windows.net/publicfiles/2026-01/IAASB-Basis-For-Conclusions-Experts-Narrow-Scope-Amendments_0.pdf
Refer to our previous Alert dated 7 May 2025 on the Proposed Exposure Draft in this regard
Click here to download the 19-page Amendments document:
Relevance to Auditors, Independent Reviewers & Accountants:
- As an accountant, auditor and independent reviewer, you need to comply with International Standards of Auditing, and other assurance and related standards.
- Failure to adhere to the standards may lead to disciplinary action.
- Auditors, Independent Reviewers and Accountants should be aware of the latest auditing and assurance work.
- These amendments address recent revisions to the IESBA Code related to using the work of an external expert.