New audit standard on business viability submitted for public consultation
07 Aug 202617 views
Who is affected:
Statutory auditors, audited companies and representative audit corporations
Summary
The ICAC opens a two-month period for auditors and stakeholders to comment on the new international audit standard ISA-ES 570 on going concern and its associated changes.
Detailed analysis
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The Institute of Accounting and Auditing (ICAC) submits to public consultation the Spanish adaptation of ISA 570 (Revised 2024), which strengthens requirements for auditors to assess whether a company can continue operating. The standard updates international IAASB standards and cascades modifications to 21 other techn…
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Resolución de 16 de julio de 2026, del Instituto de Contabilidad y Auditoría de Cuentas, por la que se somete a información pública la Norma Técnica de Auditoría, resultado de la adaptación de las Normas Internacionales de Auditoría para su aplicación en España, Empresa en funcionamiento, NIA-ES 570 (Revisada 2024) así como las modificaciones de concordancia procedentes de esta norma que afectan a otras NIA-ES.
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