.png?sfvrsn=dd675fd5_2)
-(1).png?sfvrsn=db949de5_0)
6a6c7fe2013f4be3b0ecc0a5930da5c9.jpg?sfvrsn=ab5334c8_0)
/business-management-global-connection/istock-1167579720-c.jpg?sfvrsn=ff93f9a5_2)
/audit-assurance/istock-1169206203-c.jpg?sfvrsn=1d6f9b25_6)
/ethics-and-professionalism/istock-1141115724-c.jpg?sfvrsn=4e54d691_2)
/audit-assurance/istock-818732836-c-v3.jpg?sfvrsn=ae44e7b7_0)
.png?sfvrsn=905ee1bd_0)
/legal-secretarial/istock-866706340-c.jpg?sfvrsn=d7f57b8c_2)
The International Ethics Standards for Sustainability Assurance (including International Independence Standards (IESSA), the provisions related to sustainability reporting, and the new standards addressing using the work of an external expert in the International Code of Ethics for Professional Accountants (including International Independence Standards), establish a strong ethical foundation for sustainability reporting and assurance engagements.
Except for the independence provisions applicable to assurance work performed at a value chain component (VCE), the IESSA and new standards addressing using the work of an external expert are effective for periods beginning on or after 15 December 2026, with early adoption permitted. The provisions applicable when assurance work is performed at a VCE are effective for periods beginning on or after 1 July 2028.
To help stakeholders understand and use the new standards, the International Ethics Standards Board for Accountants (IESBA) is holding a series of webinars at various times to accommodate a global audience.
IESBA Sustainability-related Ethics and Independence Standards
- IESBA Sustainability Overview and Sustainability Reporting
- Key Topics in the IESSA
- IESSA Independence Standards: A Deep Dive
Using the Work of an External Expert
Read more