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North America
AICPA's Auditing Standards Board (ASB) is set to propose updates to its attestation standards, focusing on sustainability and emerging assurance issues. An exposure draft will be available online on February 26th, with a comment period expected to last at least 120 days. The updates aim to address new areas of assurance beyond traditional auditing, including sustainability, digital assets, and cybersecurity. AICPA anticipates that the revised standards will be adopted next year after the comment period and further deliberation by the ASB. The exposure draft will be accessible on the AICPA's resource page for proposed standards by the end of the month.
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