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