The International Ethics Standards Board for Accountants (IESBA) is holding global webinars to present the key proposals in two recently issued Exposure Drafts (EDs):
- International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) ED, which includes revisions to the existing Code related to sustainability reporting; and
The IESBA webinars will provide useful information and valuable insight on the proposals in the two EDs for participants from all stakeholder groups, including regulators, preparers of sustainability information, sustainability assurance practitioners from all backgrounds, and investors.
Webinar on Using the Work of an External Expert ED
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.
The webinar will be held virtually on:
- 22 February 2024, 7am – 8am Eastern Standard Time (22 February 2024, 8pm – 9pm Singapore Time). Registration link
Webinars on IESSA 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 webinars will be held virtually on:
- 27 February 2024, 9am – 11am Eastern Standard Time (27 February 2024, 10pm – 28 February 2024, 12am Singapore Time). Registration link
- 5 March 2024, 8pm – 10pm Eastern Standard Time (6 March 2024, 9am – 11am Singapore Time). Registration link
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