30 September 2025
IAASA has today published its annual Observations paper highlighting matters that management, Audit Committees and auditors should consider when preparing, approving and auditing financial statements for 2025 year end dates.
The Observations paper addresses:
- commentary on the economic backdrop and the geo-political environment,
- sustainability reporting matters, and
- financial reporting matters.
While addressed to issuers falling under IAASA corporate reporting supervision remit, the Observations paper may also be helpful to a wider range of companies.
Read the full paper here.