Dr. Abu-Ghazaleh Announces the Release of the Arabic Translation of the 2025 International Standards on Quality Management, Auditing, Review Engagements, Other Assurance, and Related Services
AMMAN – HE Dr. Talal Abu-Ghazaleh, chairman of the International Arab Society of Certified Accountants (IASCA), announced the release of the latest Arabic translation of the 2025 International Standards on Quality Management, Auditing, Review Engagements, Other Assurance, and Related Services, produced in cooperation with the International Federation of Accountants (IFAC). The publication reflects IASCA’s ongoing commitment to supporting the accounting and auditing profession and enhancing access to international standards in the Arabic language.
Dr. Abu-Ghazaleh explained that this edition introduces a significant development, as it is being published for the first time in five separate volumes, making the standards more accessible and easier to use. The volumes are organized as follows:
Part I: Includes the International Standards on Quality Management (ISQMs), the International Standards on Auditing (ISAs) and the IAPNs (Volume I).
Part II: Includes the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (the ISA for LCE) (Volume II).
Part III: Includes ISSA 5000 (new Volume III).
Part IV: Includes the International Standards on Review Engagements (ISREs), the International Standards on Assurance Engagements (ISAEs) and the International Standards on Related Services (ISRSs) (Volume IV; presented in Volume III of the 2023‒2024 edition of the IAASB Handbook).
Part V: Includes “A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality” and the “International Framework for Assurance Engagements” (Volume V; presented in Volume IV of the 2023‒2024 edition of the IAASB Handbook).
Withdrawn Standard
Dr. Abu-Ghazaleh noted that in March 2025, the International Auditing and Assurance Standards Board (IAASB) approved the withdrawal of International Standard on Assurance Engagements (ISAE) 3410, Assurance Engagements on Greenhouse Gas Statements, effective December 15, 2026, which coincides with the effective date of the International Standard on Sustainability Assurance 5000 (ISSA 5000).
Standards Not Yet Effective
The publication also includes several standards and amendments that have not yet become effective, including:
ISA 240 (Revised) – The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements.
Conforming and consequential amendments to other international standards issued by the IAASB arising from ISA 240 (Revised).
ISA 570 (Revised 2024) – Going Concern.
Conforming and consequential amendments to other International Standards on Auditing arising from ISA 570 (Revised 2024).
International Standard on Sustainability Assurance 5000 (ISSA 5000).
Conforming and consequential amendments to other standards issued by the IAASB arising from ISSA 5000.
Dr. Abu-Ghazaleh emphasized that the release of this Arabic edition is aligned with IASCA’s mission to provide the latest international professional standards in Arabic, thereby supporting accountants, auditors, professional bodies, and academic institutions across the Arab world. He further noted that the publication effectively contributes to enhancing the quality of professional practice and promoting compliance with internationally recognized standards.