LATEST UPDATE

New IESBA Staff Q&As Support Implementation of Global Ethics and Independence Standards for Sustainability Assurance

The International Ethics Standards Board for Accountants (IESBA) has released a new Questions & Answers (Q&As) publication.

This publication supports the adoption, implementation, or application of the International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA™), available here.

The IESSA, issued in January 2025, provides a global ethics and independence benchmark for sustainability assurance practitioners and was developed in close coordination with the International Auditing and Assurance Standards Board (IAASB) to ensure interoperability with the IAASB’s International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance Engagements (ISSA 5000™), available here.

The Staff Q&As aim to reinforce support for the implementation of the IESSA, effective from 15 December 2026.

For more information on IESBA’s sustainability-related work, please visit the IESBA website.