When it applies

3 dates carry an obligation in this collection, all of them now in force. Dates are taken from each obligation's own applicability column rather than restated here, so this page and the provision pages cannot disagree. Where a date is not self-explanatory — a transitional provision, a deferred application, a later amendment moving it — the reason is recorded against it.

Already in force

1. 9 January 2024

   • IIA Standard 13.3 — Engagement Objectives and Scope

     The date the Global Internal Audit Standards, 2024 edition, were published. This identifies the current edition and is not a compliance deadline: the Standards state no effective date of their own, and the 2017 framework they replaced is no longer effective.

   • IIA Standard 13.4 — Evaluation Criteria

     The publication date of the 2024 edition of the Global Internal Audit Standards. It marks which edition is current rather than any deadline for conformance; no effective date is stated in the Standards, and the 2017 framework is no longer effective.

   • IIA Standard 14.1 — Gathering Information for Analyses and Evaluation

     The publication date printed on the Global Internal Audit Standards, 2024 edition — the date the current edition was published, not an effective date and not a compliance deadline. The Standards carry no separate effective-date statement; the 2017 framework they supersede is no longer effective.

   • IIA Standard 14.6 — Engagement Documentation

     The date the 2024 edition of the Global Internal Audit Standards was published. It marks the current edition, not a deadline: no compliance date attaches to it, the Standards state no separate effective date, and the 2017 framework they replace is no longer effective.

   • IIA Standards 14.2 and 14.3 — Analyses and Potential Engagement Findings; Evaluation of Findings

     Publication date of the 2024 edition of the Global Internal Audit Standards. It records when the current edition appeared and imposes no deadline; the Standards set out no separate effective date, and the superseded 2017 framework is no longer effective.

   • NIST AI RMF MEASURE 2.3 · IIA Standard 14.1 — AI system performance or assurance criteria are measured qualitatively or quantitatively and demonstrated for conditions similar to deployment setting(s)

     Publication date of the Global Internal Audit Standards, 2024 edition — when the current edition appeared, not a compliance deadline, and the Standards state no effective date. The NIST framework is voluntary guidance, published January 2023 and carrying no application date.

2. 31 July 2025

   • ISO 19011:2026 clause 7 · ISO/IEC 42006:2025 clause 7.1 — Competence and evaluation of auditors · Competence of personnel

     BSI adoption of ISO/IEC 42006:2025 as BS ISO/IEC 42006:2025, identical to the ISO text. Again an edition date rather than a deadline; ISO’s own publication date is not asserted here.

3. 27 May 2026

   • ISO 19011:2026 clause 7 · ISO/IEC 42006:2025 clause 7.1 — Competence and evaluation of auditors · Competence of personnel

     BSI publication of ISO 19011:2026, the current edition. An edition date for voluntary guidance, not a compliance deadline — and a reason to re-check clause numbers, since material written against the 2018 edition may now be misnumbered.