IAASB Updates Technology Position: Catalog of Issues and Possible Actions (Nov 2025)

Posted 02 December 2025 Written by Acts Online
Category Technology

Brought to you by SA Accounting Academy: The International Auditing and Assurance Standards Board (IAASB) has published Version 2 of its Technology Position Catalog of Issues and Possible Actions (November 2025).

In accordance with the IAASB’s Technology Position, the board conducts ongoing gap analyses to ensure that international auditing and assurance standards remain relevant amidst rapid technological evolution. The findings of these analyses are documented in the Catalog of Issues and Possible Actions, which serves as a cross-functional repository for technology-related regulatory challenges.

The Catalog is a living document, drawing on stakeholder feedback and outreach activities. It is scheduled for update at least semi-annually to inform actions at both the work plan and project levels. This November 2025 update builds upon the original Technology Position Statement published in 2024.

The IAASB utilizes this framework to:

  • Identify specific sections within existing standards that require amendment to address technological advancements;
  • Coordinate cross-functional responses to emerging technology risks; and
  • Inform the development of future work plans and standard-setting projects.

Click here to download the IAASB Technology Catalog of Issues and Proposed Actions (November 2025).

The original 2024 Technology Position Statement can be accessed at the IAASB website.

What this means for you, your business, or your clients

  • For yourself: No direct individual filing obligations; however, practitioners must monitor these identified issues to anticipate future changes to the International Standards on Auditing (ISAs) and documentation requirements.
  • For your business: Audit practices should review the catalog to align internal audit methodologies and training with the IAASB’s evolving stance on technology-driven engagements.
  • For your clients: Clients employing complex IT environments, blockchain, or AI may face more rigorous audit scrutiny as the IAASB closes regulatory gaps identified in this catalog.

Originally published at https://accountingacademy.co.za/news/read/iaasb-updated-technology-position-catalog-of-issues-and-possible-actions

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