ACCA welcomes the opportunity to provide feedback on this “Consultation on narrow scope amendments to ISA (UK) 620 and ISAE (UK) 3000.” 

ACCA continue to advocate for equivalence between the UK International Standards on Auditing, International Standard on Assurance Engagements (together the ‘UK standards’) and the IAASB’s international auditing standards and international standards on assurance engagements (together the ‘IAASB standards’). ACCA also advocate for the interoperability between IAASB standards and the IESBA Code.

In our joint submission with CAANZ on the IAASB’s Proposed Narrow-Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert Project, ACCA expressed support for the changes. The IESBA had already finalised the amendments to the IESBA Code and therefore we considered alignment in the IAASB standards to be in the public interest.

We note the final pronouncement for the Narrow-Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert Project was issued in January 2026. We see the proposed updates to the UK standards, to reflect these amendments, as the next logical step to maintain equivalence between UK Standards and IAASB standards. We therefore support the important work undertaken by the FRC to ensure equivalence wherever possible.

To read our comments in full, please download the document found on this page.