About IAASA
The quality assurance review reports summarise IAASA’s findings from inspections of public-interest entity audit firms. These reports, organised by inspection year, detail the results of IAASA’s inspections of the firms’ overall systems of audit quality control and a sample of audits of PIEs. Starting in 2026, these reports will also include the results of the sustainability assurance inspections.
For a better understanding of the QAR reports, please refer to the published user guide, “Guide to IAASA’s reports on the quality assurance review of public-interest entity audit firms”. This guide explains what users can expect from the QAR reports and how the inspection process shapes the form and content of the reports.