IESBA initiates first phase of post-implementation review of LAPIR

Released 01 April 2021

The International Ethics Standards Board for Accountants (IESBA) has released an update on its Long Association Post-Implementation Review (LAPIR).

The update provides an overview of Phase 1 of the LAPIR, which will review the implementation of a specific partner rotation provision for engagement partners around the world with respect to audits of public interest entities. Phase 1 commences with information gathering activities. Phase 2 is due to commence in Q2 2023.

View Long Association Post-Implementation Review – Phase 1.

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