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COMING IN 2024! Standards on sustainability: Ethics & Assurance
- 05 April 2023
- Accounting
- South African Accounting Academy
The International Organization of Securities Commissions (IOSCO) released a report on developing a global assurance framework for sustainability-related corporate reporting.
The IOSCO report reflects extensive research and feedback from key stakeholders. The report calls for timely development of ethics and assurance standards for sustainability reporting by the IESBA and the IAASB, respectively.
Both the IESBA and IAASB will issue public consultations later this year on standards for sustainability ethics and assurance, respectively. Both boards plan to finalize their respective standards in 2024.
Click here to download the IOSCO Report:
https://ifac.us7.list-manage.com/track/click?u=9e7d9671563ff754a328b2833&id=b4f0d445c2&e=ca73287098
Relevance to Auditors, Independent Reviewers & Accountants:
- As an auditor, independent reviewer and accountant, you need to consider all publications by IFAC (including the standard-setting bodies of IESBA & IAASB) for guidance on the upcoming Sustainability Reporting Framework.
- Assurance practitioners should adhere to international standards – with respect to ethics and sustainability assurance engagements, as well as the development of new standards in this regard.
To stay current with all the latest changes and updates subscribe to our Monthly Compliance and Legislative Update series for R 250.00 per month. This gives you access to a monthly 2-hour webinar and monthly newsletter:
https://accountingacademy.co.za/profession/monthly-legislation-update
Get all your CPD online. SA Accounting Academy (SAAA) offers Subscription Plans, Live Webinars, Webinars On-Demand, Access to Experts, Courses, Articles and more:
https://cpd.accountingacademy.co.za.