IAASB and IESBA launch joint advisory group for audit users

The International Auditing and Assurance Standards Board and the International Ethics Standards Board for Accountants jointly launched a new User Advisory Group on 2 April 2026, creating a dedicated and structured channel for investors, analysts and financial statement users to engage directly in the development of global audit and ethics standards.

The group brings together professionals who rely on audited financial statements and ethics assurance in their day-to-day work. Its creation reflects a commitment by both boards to ensure that those who depend on the outputs of audit and assurance processes have a meaningful role in shaping the standards that govern them, rather than engaging only through periodic public consultations.

The launch forms part of a broader coordination between the two boards, which are both part of the International Foundation for Ethics and Audit. Earlier in 2026, they jointly issued a global stakeholder survey to help shape their respective strategies for the 2028-2031 period. They have also worked to stagger their 2026 consultation calendars to reduce duplication for stakeholders who engage with both bodies.

That coordination is a deliberate response to a recognised challenge: many of the individuals who respond to audit-focused consultations are the same people who engage with ethics consultations. By designing more joined-up engagement, the two boards aim to make participation both more effective and less burdensome for the practitioner and investor communities they serve.

The User Advisory Group adds a further layer of structured engagement to the boards' existing outreach infrastructure, deepening the responsiveness of global standards to real-world needs.