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ASB Work Plan

Sep 17, 2025 · 273.6 KB Download

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The following is the AICPA Auditing Standards Board’s (ASB) work plan for 2025 – 2026. This work plan includes the ASB's best estimates regarding how projects will progress, including:

  • Current standard-setting projects and active projects under consideration

  • The monitoring of IAASB projects, which are active or potential future ASB projects whose priorities are categorized in faster and slower tracks

  • The monitoring of PCAOB projects, which are potential ASB projects whose timing is not yet determined

Download the full text of the AICPA Auditing Standards Board’s work plan

File name: 2025-asb-work-plan.pdf

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