ASB meeting agenda and materials January 27-30, 2026

Meeting Date: January 27-30, 2026

The meeting will be held as a webinar and can be observed by registering via this link.

Agenda Item 1 – Chair / AICPA Update

• Chair / AICPA Update slides

Agenda Item 2 – Attestation Standards / Sustainability

• Agenda Item 2-1 – Attestation Standards Discussion Memorandum

• Agenda Item 2-1A – Draft of Proposed AT-C section 105 (Tracked from November 2025)

• Agenda Item 2-1B – Draft of Proposed AT-C section 205 (Tracked from November 2025)

• Agenda