BOARD NOTICE 911 OF 2026: THE ADOPTION OF THE INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) 2025 HANDBOOK OF INTERNATIONAL QUALITY MANAGEMENT, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS IN TERMS OF THE AUDITING PROFESSION ACT 26 OF 2005, AS AMENDED IAASB HANDBOOK OF INTERNATIONAL QUALITY MANAGEMENT, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS

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2025 HANDBOOK VOLUME I

• Changes of Substance from the 2025 Edition of the Handbook and Recent Developments
• About the IAASB, IFEA and IFAC
• Structure of Pronouncements Issued by the International Auditing and Assurance Standards Board
• Preface to the International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements
• Glossary of Terms
• International Standards on Quality Management (ISQMs)
• Audits of Historical Financial Information:
  • International Standards on Auditing (ISAs)
  • International Auditing Practice Notes (IAPNs)

Narrow-Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert Project

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The Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2025 Edition, Volume II, ISBN: 978-1-60815-609-2 (The ISA for LCE) has not been adopted, issued or prescribed for use in South Africa.

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2025 HANDBOOK VOLUME III

• New Standard Not Yet Effective
  • International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements Assurance Engagements other than Audits or Reviews of Historical Financial Information
  • International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements

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2025 HANDBOOK VOLUME IV

• Audits and Reviews of Historical Financial Information
  • International Standards on Review Engagements (ISREs)
• Assurance Engagements other than Audits or Reviews of Historical Financial Information
  • International Standards on Assurance Engagements (ISAEs)
• Related Services
  • International Standards on Related Services (ISRSs)

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2025 HANDBOOK VOLUME V

• A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality
• Amended International Framework for Assurance Engagements

“The Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2025 Edition is based on the Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2025 Edition of the International Auditing and Assurance Standards Board, published by the International Federation of Accountants (IFAC) in September 2025 and is used with permission of IFAC. Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2025 Edition ©September 2025 by the International Federation of Accountants. Contact Permissions@ifac.org for permission to reproduce, store or transmit, or to make other similar uses of this document.”