The Auditing Standards Board of the Authority resolves to adopt International Standard on Auditing (570) (Revised)

مجلس معايير المراجعة في الهيئة يقرر اعتماد المعيار الدولي للمراجعة (570) (المُحدث)

The Auditing Standards Board of the Saudi Organization for Chartered and Professional Accountants resolved on 09/008/1447 AH (corresponding to 28/01/2026) to adopt International Standard on Auditing (570) (Revised), addressing the auditor's responsibilities regarding management's assessment of an entity's ability to continue as a going concern, with early application permitted. The revised standard extends the going concern assessment period to 12 months from the date of approval of the financial statements.

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