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ISCA seeks comments on two Exposure Drafts (EDs) issued by the International Ethics Standards Board for Accountants (IESBA):
- International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) ED, which includes revisions to the existing Code related to sustainability reporting; and
- Using the Work of an External Expert ED.
The IESSA ED and ethics standards for sustainability reporting proposes a clear framework of expected behaviour and ethics provisions for use by all sustainability assurance practitioners and professional accountants involved in sustainability reporting.
The ED on Using the Work of an External Expert proposes an ethical framework to guide professional accountants or sustainability assurance practitioners, as applicable, in evaluating whether an external expert has the necessary competence, capabilities and objectivity in order to use that expert’s work for the intended purposes.
Please send your comments on the EDs to professionalstandards@isca.org.sg by 14 March 2024.