About this Joint Stakeholder Survey
This joint survey is the first step in the International Auditing and Assurance Standards Board’s (IAASB) and the International Ethics Standards Board for Accountants’ (IESBA) (together referred to as the Standard Setting Boards (SSBs)) process to develop their respective Strategies and Work Plans (SWPs) for 2028–2031. It seeks stakeholders’ views on specific matters that will help inform the SSBs as they develop their respective Consultation Papers (targeted for the end of 2026) for their SWPs.
This survey was developed with a broad range of stakeholders in mind as the input from a diverse group of stakeholders will help the SSBs better understand the role of professional accountants in the environment and how the SSBs could best serve the public interest through their mission of developing high-quality international standards.
This survey is set out in the following sections – stakeholders are asked to respond to the questions included in sections I, III, IV and V, by May 15, 2026:
Section I ― About the Respondent
Section II ― Background
Section III ― SSBs’ Strategic Positioning for 2028–2031
Section IV ― Key Trends Impacting the SSBs
Section V ― Areas for Joint Action in SSBs’ Work Plans
You may respond to all questions or matters for stakeholder input or only selected questions or matters.
All responses will be considered a matter of public record and submissions will ultimately be posted on the SSBs’ websites.