The Institute has lodged a submission to the International Auditing and Assurance Standards Board (IAASB) on their proposed future technical strategy.  
 
The submission suggests that the IAASB should move towards developing an auditing and assurance standard addressing the reporting of energy use and greenhouse gas emissions, as well as guidance on the application of auditing standards to SMEs. Overall, the Institute considers that the IAASB’s future strategy is sound.  
 
View the Institute's submission to the IAASB.