LATEST UPDATE
IESBA Staff Releases Additional Implementation Support Materials for IESSA
The staff of the International Ethics Standards Board for Accountants (IESBA) has released two implementation support publications to help sustainability assurance practitioners understand and apply the International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA):
- Key Differences: A comparison document outlining the main differences between the IESSA and the corresponding provisions of the IESBA Code applicable to audits of financial statements
- List of PIE Prohibitions: A list of specific prohibitions in the IESSA applicable to sustainability assurance engagements of public interest entities (PIEs).
These new resources are part of a comprehensive implementation support programme of the IESBA, aimed at promoting the adoption, and consistent and effective implementation of the IESSA, effective in December 2026. Led by a dedicated Adoption and Implementation Working Group, this effort includes a growing suite of guidance materials, webinars, and other resources to back the rollout of the Global Ethics Sustainability Standards.
Read the publications on IESBA’s Support and Resources Page, available on:
https://www.ethicsboard.org/support-resources
Visit the IESBA Sustainability Focus Page, on:
https://www.ethicsboard.org/focus-areas/global-ethics-sustainability-standards
