CPA Australia - SECTION III: SSBs’ STRATEGIC POSITIONING FOR 2028–2031 - 反馈表单

Sep 2, 2026

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Feedback form content from CPA Australia focused on stakeholder selection and region input, followed by structured sections addressing SSBs’ strategic positioning for 2028–2031 and key trends impacting SSBs. The text includes detailed rationale requests and options to agree or disagree with trends, emphasizing digital transformation, use of emerging technologies such as AI, implications for assurance standards, and considerations for IAASB and IESBA. It also covers technology-enabled financial crime and cybersecurity, regulatory change, and fragmentation risks, with guidance on avoiding automatic new requirements and prioritizing implementation support.

LanguageEnglish

CategoryExam

FormatPDF

Pages13

Reading Time33 min

AccessFree to download

SECTION III: SSBs’ STRATEGIC POSITIONING FOR 2028–2031

SECTION IV: KEY TRENDS IMPACTING THE SSBs

A.1 Digital Transformation – Increasing Use of Emerging Technologies

A.2 Digital assets and institutionalisation

A.3 Digital Transformation – Financial Crimes Enabled by Technology

B.1 Changes in the Geopolitical and Regulatory Landscape – Regulatory Changes

B.2 Changes in the Geopolitical and Regulatory Landscape – Risk of Fragmentation

B.3 Changes in the Geopolitical and Regulatory Landscape – Call for Greater Agility in Standard Setting

| 1. From which perspective are you providing this feedback?
The view of an organization | | --- | | Please complete: | |
Your name:

Your organization (if applicable) :

E-mail address: | | Please complete: | |
Organization:
CPA Australia
Name(s) of contact(s) for this submission:
Tiffany Tan , Audit and Assurance Lead
Belinda Zohrab , Regulations and Standards Lead
E-mail address(es) of contact(s) :
[Tiffany.Tan@cpaaustralia.com.au](Tiffany.Tan@cpaaustralia.com.au)[ ](Tiffany.Tan@cpaaustralia.com.au)[Belinda.Zohrab@cpaaustralia.com.au](Belinda.Zohrab@cpaaustralia.com.au) | | 2 . Please select from the following options to which stakeholder group you or your organization belongs:
IFAC Member Body or Other Professional Accountancy or Professional Organization | | Please specify the type of accounting firm: | | Please specify:
IFAC Member Body or Affiliate | | Please specify: | | Please specify: | | Please specify: | | 3 . Please select from the following options the geographical region that best matches you or your organization:
Asia Pacific | | --- | | 4. SECTION III: SSBs’ STRATEGIC POSITIONING FOR 2028–2031 | | 6. SECTION IV: KEY TRENDS IMPACTING THE SSBs | | --- | | A. 1 Digital Transformation – Increasing Use of Emerging Technologies
0 – I do not agree that this is a trend to be considered | | Please explain why you do not believe this should be considered a relevant trend for the SSBs:
A.1 Increasing use of emerging technologies (e.g. , AI):
Treat as a cross-cutting application and implementation challenge , not an automatic trigger for new requirements. For the IAASB , prioritise ongoing gap analysis and practical support on applying existing ISAs (evidence , professional
judgement/scepticism , use of automated tools) and consider only narrow-scope amendments where durable gaps are demonstrated. The ISA's have stood up for many years as principles based standards with the evolution of technology and technology tools. AI today is the data mining of a few years ago. For the IESBA , reinforce technology-neutral application of the Code (accountability , competence and due care , confidentiality) and focus on post-implementation learning from the 2024 technology revisions , supplemented by targeted education/practice alerts materials. | | Do you wish to highlight any matters relating to this trend or identified impacts, or any additional impacts, for the IAASB or IESBA or both the SSBs? | | Please explain why you do not believe this should be considered a relevant trend for the SSBs:
A.2 Digital assets and institutionalisation:
Monitor developments and coordinate with financial reporting standard setters , avoid bespoke global standards unless the underlying accounting and market practices stabilise and a clear , globally relevant assurance gap emerges. For the IAASB , focus on application guidance for obtaining sufficient appropriate evidence (existence , rights/obligations , valuation) and reliance on third-party service providers. For the IESBA , emphasise that existing independence and ethics principles apply , respond via clarification materials only if specific recurring application issues are evidenced. | | --- | | Do you wish to highlight any matters relating to this trend or identified impacts, or any additional impacts, for the IAASB or IESBA or both the SSBs? | | A .3 Digital Transformation – Financial Crimes Enabled by Technology
0 – I do not agree that this is a trend to be considered | | Please explain why you do not believe this should be considered a relevant trend for the SSBs:
A.3 Technology-enabled financial crime and cybersecurity:
Recognise as highly relevant to practice , but largely addressed through existing responsibilities and jurisdictional
law/enforcement. SSBs should avoid scope expansion. For the IAASB , allow recent revisions (e.g. , fraud-related) to bed down and support consistent application through impleme

FAQs

Which organization and contacts are listed for this submission?

The submission lists CPA Australia, with contact names Tiffany Tan (Audit and Assurance Lead) and Belinda Zohrab (Regulations and Standards Lead), along with their email addresses.

How does the document suggest handling emerging technologies and AI as a trend?

It advises treating emerging technologies as a cross-cutting application and implementation challenge rather than an automatic trigger for new requirements, emphasizing gap analysis and practical support for applying existing ISAs.

What guidance is provided regarding technology-enabled financial crime and cybersecurity?

It states the topic is highly relevant to practice but largely addressed through existing responsibilities and jurisdictional law/enforcement, recommending avoiding scope expansion and using implementation support and practice alerts.

Sep 2, 2026

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