ISA 540 (Revised) Post-Implementation Survey

This public consultation survey includes a series of questions to gather input on the impact of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures, as part of the IAASB’s post-implementation review (PIR) of the standard. The survey was developed with a broad range of stakeholders in mind, including auditors and audit firms, jurisdictional standard setters, professional accountancy or professional organizations, regulators or audit and assurance oversight bodies, preparers or issuers, those charged with governance, investors and other users of financial statements, and academics. The survey questions have been tailored to reflect the perspectives and experiences of different stakeholder groups, ensuring that each respondent is asked questions relevant to their role and interaction with ISA 540 (Revised) or its outputs.

Respondents are asked to complete this online public consultation survey for the PIR of ISA 540 (Revised). Responses to the public consultation survey are requested by June 15, 2026.

We encourage stakeholders to further distribute the link to the online survey to their members or constituents, as applicable, within their jurisdictions or organizations, and as part of raising awareness or undertaking further outreach activities with all stakeholders.

You may respond to all questions or only selected questions or matters.

All responses to this survey, whether complete or partial, once submitted will be accepted and considered as input for the work of the IAASB project team in relation to the PIR of ISA 540 (Revised). The responses received will be summarized (in various ways, including, for example by stakeholder group) for purposes of progressing the PIR project, including providing feedback to the IAASB and in developing recommendations for possible further actions.

All responses will be considered a matter of public record and submissions will ultimately be posted on the IAASB website.

The questions for respondents are organized in the following sections. 
Section I ― Background and Purpose
Section II ― About the Respondent
Section III ― Overall Questions 
Section IV ― Perceived Benefits from ISA 540 (Revised) 
Section V ― Potential Issues or Challenges Related to ISA 540 (Revised) or Impacts of ISA 540 (Revised) (depending on stakeholder group selection in Section II)