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 [...]