A summary of the ICAC resolutions affecting the 2025 and 2026 audits: revised NIA-ES 260 and 700, the amendment of the NIA-ES reporting standards under art. 5.1.g) LAC, NIA-ES 570 out for public consultation and the latest BOICAC issues.
The ICAC put NIA-ES 570 (Revised 2024) on going concern out for public consultation and, as at 8 October 2026, it has not been approved. We explain what the auditor assesses today, what the international standard strengthens and what management can prepare.
The ICAC Resolution of 16/07/2026 (BOE of 07/08/2026) opens a two-month comment period on NIA-ES 570 (Revised 2024) and the conforming amendments to other NIA-ES. What changes compared with the current standard, how it relates to the IAASB’s ISA 570 and what it is advisable to prepare.
The BOE of 30/01/2026 publishes the ICAC Resolution of 22/01/2026, which amends NIA-ES 510, 570, 600, 700, 705, 706, 710 and 720. The auditor’s report now includes a section on the obligation to report on corporate income tax (art. 5.1.g LAC). We explain what changes, from when it applies and who is affected.
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