LATEST UPDATE
IESBA Publishes New Guidance to Support Implementation of Standards on External Experts and Sustainability Assurance
The International Ethics Standards Board for Accountants (IESBA) has released two new staff publications, effective from December 2026, to enhance understanding, and support global adoption and implementation of its ethics standard. They are:
- Q&As on Using the Work of an External Expert, available on:
https://www.ethicsboard.org/publications/iesba-staff-questions-answers-using-work-external-expert-0
This publication provides answers to common questions, such as:
- Evaluating whether to use the work of an external expert
- How to identify an external expert
- The extended requirements for evaluating the objectivity of an external expert, in the context of an audit or other assurance (including sustainability) engagement
- Proportionality of the IESSA, available on:
https://www.ethicsboard.org/publications/iesba-staff-publication-proportionality-iessa
This publication highlights key aspects of the IESSA that illustrate its proportionality, while the IESSA also provides a robust global ethics and independence baseline for sustainability assurance engagements.
Access other resources relating to the IESSA on the IESBA Sustainability Page, available on:
https://www.ethicsboard.org/focus-areas/global-ethics-sustainability-standards
