{"id":13214,"date":"2026-02-18T21:42:29","date_gmt":"2026-02-18T21:42:29","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=13214"},"modified":"2026-07-06T00:37:24","modified_gmt":"2026-07-05T22:37:24","slug":"recently-adopted-standards","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/recently-adopted-standards\/","title":{"rendered":"Recently Adopted Standards"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"13214\" class=\"elementor elementor-13214\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b0b4003 elementor-section-height-min-height elementor-section-content-middle elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"b0b4003\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-115fca5\" data-id=\"115fca5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-75ec111 elementor-section-height-min-height elementor-section-content-top elementor-section-full_width elementor-section-items-top elementor-hidden-desktop elementor-hidden-tablet elementor-section-height-default\" data-id=\"75ec111\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8ca1ad4\" data-id=\"8ca1ad4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f59daa elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"9f59daa\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-708ab8ff\" data-id=\"708ab8ff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ef4dfec hfe-nav-menu__align-center hfe-nav-menu__breakpoint-none hfe-submenu-icon-arrow hfe-submenu-animation-none hfe-link-redirect-child elementor-widget elementor-widget-navigation-menu\" data-id=\"1ef4dfec\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;padding_horizontal_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;dropdown_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;width_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;220&quot;,&quot;sizes&quot;:[]},&quot;width_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;width_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"navigation-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"hfe-nav-menu hfe-layout-horizontal hfe-nav-menu-layout horizontal hfe-pointer__none\" data-layout=\"horizontal\">\n\t\t\t\t<div role=\"button\" class=\"hfe-nav-menu__toggle elementor-clickable\" tabindex=\"0\" aria-label=\"Menu Toggle\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Menu<\/span>\n\t\t\t\t\t<div class=\"hfe-nav-menu-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<nav class=\"hfe-nav-menu__layout-horizontal hfe-nav-menu__submenu-arrow\" data-toggle-icon=\"\" data-close-icon=\"\" data-full-width=\"\">\n\t\t\t\t\t<ul id=\"menu-1-1ef4dfec\" class=\"hfe-nav-menu\"><li id=\"menu-item-15984\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/recently-adopted-standards\/\" class = \"hfe-menu-item\">Recently Adopted Standards<\/a><\/li>\n<li id=\"menu-item-15978\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/quality-management\/\" class = \"hfe-menu-item\">Quality Management Standards and Rules<\/a><\/li>\n<li id=\"menu-item-15977\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/enhanced-auditor-reporting-ear\/\" class = \"hfe-menu-item\">Enhanced Auditor Reporting<\/a><\/li>\n<li id=\"menu-item-2432\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/small-and-medium-size-practices\/\" class = \"hfe-menu-item\">Small and Medium Sized Practices<\/a><\/li>\n<li id=\"menu-item-15980\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/technology\/\" class = \"hfe-menu-item\">Technology<\/a><\/li>\n<li id=\"menu-item-2066\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/professional-skepticism\/\" class = \"hfe-menu-item\">Professional Scepticism<\/a><\/li>\n<\/ul> \n\t\t\t\t<\/nav>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-275226c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"275226c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-538fb25\" data-id=\"538fb25\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dfb8e56 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"dfb8e56\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Recently Adopted Standards<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5d100f elementor-widget elementor-widget-text-editor\" data-id=\"e5d100f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><i class=\"fas fa-home\"><\/i> <span style=\"color: #993366;\"><a style=\"color: #993366;\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/\">Home<\/a> <i class=\"fas fa-angle-double-right separator\"><\/i> Audit and Ethics Pronouncements <i class=\"fas fa-angle-double-right separator\"><\/i>\u00a0Trending Topics<i class=\"fas fa-angle-double-right separator\"><\/i>\u00a0Recently Adopted Standards<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fabfc7d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fabfc7d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1df638a\" data-id=\"1df638a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f468a4f elementor-widget elementor-widget-text-editor\" data-id=\"f468a4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><span style=\"color: #808080;\">Fraud and Going Concern<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e6538e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3e6538e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p align=\"justify\">Recent corporate failures, and high-profile fraud cases have eroded trust in financial reporting and shaken public confidence. In response, investors, regulators, and audit professionals called for stronger auditing standards\u2014especially regarding going concern and fraud. The IRBA has recently adopted the IAASB&#8217;s revised standards to strengthen auditors\u2019 responsibilities related to fraud and going concern.<\/p>\nTogether, International Standard on Auditing 240 (Revised), The Auditor\u2019s Responsibilities Relating to Fraud in an Audit of Financial Statements, and ISA 570 (Revised 2024), Going Concern, address core public interest concerns, support higher audit quality, and deliver more decision-useful information to users of financial statements.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06d8f52 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"06d8f52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p align=\"justify\"><br \/>Recent corporate failures, and high-profile fraud cases have eroded trust in financial reporting and shaken public confidence. In response, investors, regulators, and audit professionals called for stronger auditing standards\u2014especially regarding going concern and fraud. The IRBA has recently adopted the IAASB&#8217;s revised standards to strengthen auditors\u2019 responsibilities related to fraud and going concern.<\/p><p>Together, International Standard on Auditing 240 (Revised), The Auditor\u2019s Responsibilities Relating to Fraud in an Audit of Financial Statements, and ISA 570 (Revised 2024), Going Concern, address core public interest concerns, support higher audit quality, and deliver more decision-useful information to users of financial statements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f984bbf elementor-tabs-view-horizontal elementor-widget elementor-widget-tabs\" data-id=\"f984bbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"tabs.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2611\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-2611\" aria-expanded=\"false\">Final Standards\u200b<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2612\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2612\" aria-expanded=\"false\">Implementation Support and Resources<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-2611\" aria-expanded=\"false\">Final Standards\u200b<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2611\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2611\" tabindex=\"0\" hidden=\"false\"><ul><li>\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-ISA-570-Going-Concern-Revised.pdf\">ISA 570 (Revised 2024), Going Concern \u2013 Effective for audits of financial statements for periods beginning on or after 15 December 2026<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-ISA-240-Revised-Fraud.pdf\">ISA 240 (Revised), The Auditor\u2019s Responsibilities Relating to Fraud in an Audit of Financial Statements &#8211; Effective for audits of financial statements for periods beginning on or after 15 December 2026<\/a><\/li><\/ul><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2612\" aria-expanded=\"false\">Implementation Support and Resources<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2612\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2612\" tabindex=\"0\" hidden=\"hidden\"><ul><li><a href=\"https:\/\/www.iaasb.org\/focus-areas\/fraud-going-concern-revised-standards-enhance-public-trust\" target=\"_blank\" rel=\"noopener\">Implementation Support and Resources<\/a><\/li><\/ul><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Menu Recently Adopted Standards Quality Management Standards and Rules Enhanced Auditor Reporting Small and Medium Sized Practices Technology Professional Scepticism Home Audit and Ethics Pronouncements \u00a0Trending Topics\u00a0Recently Adopted Standards Fraud [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"disabled","ast-banner-title-visibility":"disabled","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"disabled","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"class_list":["post-13214","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Recently Adopted Standards - IRBA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recently Adopted Standards - IRBA\" \/>\n<meta property=\"og:description\" content=\"Menu Recently Adopted Standards Quality Management Standards and Rules Enhanced Auditor Reporting Small and Medium Sized Practices Technology Professional Scepticism Home Audit and Ethics Pronouncements \u00a0Trending Topics\u00a0Recently Adopted Standards Fraud [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.lis-demos.co.za\/irba2025\/recently-adopted-standards\/\" \/>\n<meta property=\"og:site_name\" content=\"IRBA\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-05T22:37:24+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/recently-adopted-standards\\\/\",\"url\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/recently-adopted-standards\\\/\",\"name\":\"Recently Adopted Standards - IRBA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#website\"},\"datePublished\":\"2026-02-18T21:42:29+00:00\",\"dateModified\":\"2026-07-05T22:37:24+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/recently-adopted-standards\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/recently-adopted-standards\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/recently-adopted-standards\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Recently Adopted Standards\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#website\",\"url\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/\",\"name\":\"IRBA\",\"description\":\"Upholding Trust, Ensuring Integrity.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#organization\",\"name\":\"IRBA\",\"url\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/IRBA-Logo-1-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/IRBA-Logo-1-scaled.jpg\",\"width\":2560,\"height\":1057,\"caption\":\"IRBA\"},\"image\":{\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Recently Adopted Standards - IRBA","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"Recently Adopted Standards - IRBA","og_description":"Menu Recently Adopted Standards Quality Management Standards and Rules Enhanced Auditor Reporting Small and Medium Sized Practices Technology Professional Scepticism Home Audit and Ethics Pronouncements \u00a0Trending Topics\u00a0Recently Adopted Standards Fraud [&hellip;]","og_url":"https:\/\/www.lis-demos.co.za\/irba2025\/recently-adopted-standards\/","og_site_name":"IRBA","article_modified_time":"2026-07-05T22:37:24+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.lis-demos.co.za\/irba2025\/recently-adopted-standards\/","url":"https:\/\/www.lis-demos.co.za\/irba2025\/recently-adopted-standards\/","name":"Recently Adopted Standards - IRBA","isPartOf":{"@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#website"},"datePublished":"2026-02-18T21:42:29+00:00","dateModified":"2026-07-05T22:37:24+00:00","breadcrumb":{"@id":"https:\/\/www.lis-demos.co.za\/irba2025\/recently-adopted-standards\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.lis-demos.co.za\/irba2025\/recently-adopted-standards\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.lis-demos.co.za\/irba2025\/recently-adopted-standards\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.lis-demos.co.za\/irba2025\/"},{"@type":"ListItem","position":2,"name":"Recently Adopted Standards"}]},{"@type":"WebSite","@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#website","url":"https:\/\/www.lis-demos.co.za\/irba2025\/","name":"IRBA","description":"Upholding Trust, Ensuring Integrity.","publisher":{"@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.lis-demos.co.za\/irba2025\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#organization","name":"IRBA","url":"https:\/\/www.lis-demos.co.za\/irba2025\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#\/schema\/logo\/image\/","url":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2025\/01\/IRBA-Logo-1-scaled.jpg","contentUrl":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2025\/01\/IRBA-Logo-1-scaled.jpg","width":2560,"height":1057,"caption":"IRBA"},"image":{"@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/pages\/13214","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/comments?post=13214"}],"version-history":[{"count":98,"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/pages\/13214\/revisions"}],"predecessor-version":[{"id":25341,"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/pages\/13214\/revisions\/25341"}],"wp:attachment":[{"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/media?parent=13214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}