IRBA hereby resolves to adopt, issue and prescribe the following publications:

Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2022 Edition, Volume 1, ISBN: 978-1-60815-546-0.
Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2022 Edition, Volume 2, ISBN: ISBN: 978-1-60815-546-0.
Supplement to the Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2022 Edition, Volume 3, ISBN: 978-1-60815-546-0

These 2022 publications are issued by the IRBA under the following copyright permission from the International Federation of Accountants.

Refer to our previous Technical Alert on 18 October 2023, for details on the IAASB issuing the new 2022 Handbook.

Click here to download the new Handbooks:

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, and also when it is adopted by IRBA as pronouncements.

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