22 September 2026
IAASA has today published its annual Observations, highlighting key matters for management, Audit Committees and auditors to consider when preparing, approving and auditing financial reports and sustainability statements for reporting periods ending on or after 31 December 2026.
These Observations cover:
- the economic backdrop and geopolitical environment,
- financial reporting matters, including IFRS developments, and
- sustainability reporting matters.
Although primarily aimed at issuers within IAASA’s corporate reporting supervision remit, the Observations may also be useful to a wider range of companies.
Read the full Observations here.