IAASB: New 2026 Handbook

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IAASB: New 2026 Handbook

• 12 October 2026
• Auditing and Assurance
• South African Accounting Academy

Summary:
The International Auditing and Assurance Standards Board (IAASB) has published the 2026 edition of its Handbook of International Quality Management, Auditing, Review, Sustainability and Other Assurance, and Related Services Pronouncements.

Article:

The IAASB Handbook comprises the following 5 volumes:

• Volume 1: International Standards on Quality Management (ISQMs), International Standards on Auditing (ISAs), and International Auditing Practice Notes (IAPNs) (919 pages) https://ifacweb.blob.core.windows.net/publicfiles/2026-09/IAASB-Handbook-2026-Edition-Volume-1.pdf 
• Volume 2: The International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (the ISA for LCE) (130 pages) https://ifacweb.blob.core.windows.net/publicfiles/2026-09/IAASB-Handbook-2026-Edition-Volume-2.pdf 
• Volume 3: International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements (168 pages) https://ifacweb.blob.core.windows.net/publicfiles/2026-09/IAASB-Handbook-2026-Edition-Volume-3.pdf 
• Volume 4: International Standards on Assurance Engagements (ISAEs), International Standards on Review Engagements (ISREs), and International Standards on Related Services (ISRSs) (254 pages0 https://ifacweb.blob.core.windows.net/publicfiles/2026-09/IAASB-Handbook-2026-Edition-Volume-4.pdf 
• Volume 5: A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality and the International Framework for Assurance Engagements (70 pages) https://ifacweb.blob.core.windows.net/publicfiles/2026-09/IAASB-Handbook-2026-IAASB-Volume-5.pdf  

The following standards, which become effective in December 2026, are included in the 2026 Handbook:

• ISA 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
• ISA 570 (Revised 2024), Going Concern
• ISSA 5000, General Requirements for Sustainability Assurance Engagements
• Narrow Scope Amendments resulting from revisions to the definitions of listed and public interest entities in the International Code of Ethics for Professional Accountants (including International Independence Standards), issued by the IESBA
• Narrow Scope Amendments to IAASB standards arising from the IESBA’s Using the Work of an External Expert project

Click here to access the webpage to download all 5 Volumes of the new 2026 Handbook:

https://www.iaasb.org/publications/2026-handbook-international-quality-management-auditing-review-sustainability-and-other-assurance 

Relevance to Auditors, Independent Reviewers & Accountants:

• As an auditor and independent reviewer, you need to comply with International Standards on Auditing and other Assurance Services, and thus you need knowledge of newly revised standards that are approved as well as when they become effective.
• Failure to adhere to ISAs may be interpreted as negligence and you could be held liable.
• Auditors, Independent Reviewers and Accountants should be aware of the latest versions of handbooks containing standards issued by regulators and standard-setting boards, such as the IAASB Handbook.

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