Are there any Standards the ASB should review in future?

The ASB is developing its work programme for 2024 to 2026 and is asking for your views on what it should do. The ASB is asking for opinions on the “strategic theme” for three years and the specific projects it should execute.

The ASB reviews three Standards in every three-year work programme cycle. One is a post-implementation review to assess whether a Standard has achieved its objective. Two desktop reviews of Standards are executed to assess entities’ compliance with a particular Standard and identify emerging issues.

 Several reviews have been undertaken already and have provided invaluable information to the Board. The ASB would appreciate views from you on which Standards it should review in 2024-2026.

Have your say…

A consultation document is available on the ASB’s website and outlines its key proposals and questions. Access the document here.

We will be hosting roundtable discussions in the New Year and asking questions on social media. Please keep checking our website and social media pages for more information.

This has been prepared by the Secretariat of the ASB and not the Board.