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The International Ethics Standards Board for Accountants (IESBA) has released two new staff publications to enhance understanding and support global adoption and implementation of its ethics standard on Using the Work of an External Expert as well as the International Ethics Standards for Sustainability AssuranceTM (including International Independence StandardsTM) (IESSATM), both of which are effective from December 2026. These publications explain key aspects of the standard related to using the work of an external expert and the proportionality of the ethics and independence provisions for sustainability assurance in the IESSA.
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