Belgian Audit Oversight Board

Constantly improving the audit quality


Entry into force of the International Standards for Quality Management (ISQM)

News article
People looking at graphics

The Minister responsible for the Economy approved, on 17 November 2023, the standard implementing the international standards for quality management 1 and 2 (ISQM 1 and 2).

These international standards are intended to further improve and strengthen the quality of audits, and apply to all company auditors.

The sector has already taken major steps to prepare for this, in part through their own efforts and those of their networks, and in part thanks to the important support of the Institute of Registered Auditors for smaller audit forms and sole practitioners.