IAASB 2025 Handbook

“International Federation of Accountants”, “International Auditing and Assurance Standards Board”, “International Standards on Auditing”, “International Standards on Assurance Engagements”, “International Standards on Review Engagements”, “International Standards on Related Services”, “International Standards on Sustainability Assurance”, “International Standards on Quality Management”, “International Auditing Practice Notes”, “IFAC”, “IAASB”, “ISA”, “ISAE”, “ISRE”, “ISRS”,“ISSA”, “ISQM”, and “IAPN” and their respective logos are trademarks or registered trademarks of the International Federation of Accountants (IFAC).

Copyright © September 2025 by the International Federation of Accountants (IFAC). All rights reserved. Used with permission of IFAC. Contact Permissions@ifac.org for permission to reproduce, store or transmit, or to make other similar uses of this document.

Volume II – ISA for LCE has not been included as the Independent Regulatory Board for Auditors’ Board approved a decision not to adopt the ISA for LCE for use by registered auditors in South Africa.