IESBA Releases Guide on Proportionality of the IESBA Code

2026-05-29T16:26:17+02:00

LATEST UPDATE IESBA Releases Guide on Proportionality of the IESBA Code A new staff publication, titled ‘Proportionality of the IESBA Code’ explains how proportionality is built into the IESBA Code, available on: https://www.ethicsboard.org/publications/iesba-staff-publication-proportionality-iesba-code The guide was designed to support small and medium practices (SMPs) applying the Code with confidence, and was presented at the EFAA Annual Conference in Dublin as part of IESBA’s SMP engagement. The publication is meant to underscore that while ethics is not proportionate, the Code is. Every professional accountant is required to uphold the same five fundamental principles: integrity, objectivity, professional [...]

IESBA Releases Guide on Proportionality of the IESBA Code2026-05-29T16:26:17+02:00

Revised Illustrative Reports and Applicability of the EAR Rule

2025-12-09T14:23:17+02:00

LATEST UPDATE Revised Illustrative Reports and Applicability of the EAR Rule The Independent Regulatory Board for Auditors’ (IRBA) Committee for Auditing Standards (CFAS) has approved the issuing of the revised illustrative reports for use by registered auditors when reporting on regulatory returns for banks, mutual banks, insurers and medical schemes, available on: https://www.irba.co.za/guidance-to-ras/technical-guidance-for-auditors/industry-specific-guides-and-regulatory-reports The narrow-scope amendments to ISA 700 (Revised) operationalise the changes to the IESBA Code related to PIEs. These changes, adopted into the IRBA Code, require firms to publicly disclose when the independence requirements for PIEs have been applied in an audit of [...]

Revised Illustrative Reports and Applicability of the EAR Rule2025-12-09T14:23:17+02:00

IESBA Staff Releases Additional Implementation Support Materials for IESSA

2025-08-28T15:29:00+02:00

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 [...]

IESBA Staff Releases Additional Implementation Support Materials for IESSA2025-08-28T15:29:00+02:00
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