The following standards were amended and become effective for financial periods beginning on or after 15 December 2026:
- ISA 620 Using the Work of an Auditor’s Expert,
- ISE2400 Review Engagements,
- ISAE 3000 Other Assurance Engagements and
- ISAE 4400 Agreed Upon Procedures Engagements
These amendments respond to the IESBA / IRBA / SAICA Code of Ethics’ approved revisions, which introduced explicit ethical requirements for using the work of external experts in audit, assurance, and non-assurance engagements.
The consequential amendments to the following assurance and non-assurance standards reflect collaboration and interoperability between ethical codes and assurance and non-assurance services standards.
- Identify the relevant ethical requirement paragraphs that were amended in the IESBA / SAICA / IRBA Code
- Explain the resulting narrow-scope amendments to:
• ISA 620 Using the Work of an Auditor’s Expert,
• ISE2400 Review Engagements,
• ISAE 3000 Other Assurance Engagements, and
• ISAE 4400 Agreed Upon Procedures Engagements
- Help you understand what you must do differently on your engagements and what documentation must be kept on file, and when changes become effective
Seniors, managers and partners serving as auditors, reviewers, other assurance providers and agreed upon procedures practitioners that use experts to assist during an engagement [excluding management experts used by a client]
