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IAASB: Updated Technology Position – Catalog of Issues and Possible Actions
- 02 December 2025
- Technology
- South African Accounting Academy
Summary:
The International Auditing and Assurance Standards Board (IAASB) has updated their Technology Position Statement in this published Catalog of Issues and Possible Actions (Version 2, November 2025).
Article:
As part of the IAASB’s Technology Position, ongoing gap analyses are conducted to ensure standards keep pace with technological developments. The findings of these analyses are captured in this Catalog of Issues and Possible Actions.
This living document serves as the IAASB’s cross-functional repository for technology-related issues, drawing on stakeholder feedback, outreach activities, and other inputs. It is updated at least semi-annually, or more frequently as needed.
The Catalog supports a holistic approach to technology-related developments by informing actions at both the work plan and project levels through:
- Work plan decisions: Helping prioritize current and future workstreams and projects.
- Workstream and project-level actions: Offering insights and potential actions, including those to be explored through further information gathering and outreach.
This builds on the original version of the full Technology Position Statement that was published in 2024, which can be accessed at https://www.iaasb.org/publications/technology-position-statement. Refer to our previous Alert dated 28 October 2024
Click here to download the 21-page document:
Relevance to Auditors, Independent Reviewers & Accountants:
- As an auditor, independent reviewer and accountant, you need to be aware of the latest publications and media releases by standard-setters and regulators, e.g. the IAASB – especially in respect of technology and innovation.
Relevance to Your clients:
- Interest parties and other stakeholders should be aware of the latest publications by the IAASB, as they might find this interesting – with its main focus on the public interest.