Adoption & Implementation

The objectives of the IESBA’s Adoption & Implementation (A&I) Working Group are to:

(a)          Promote adoption and implementation of the IESBA’s standards;

(b)          Monitor A&I with respect to the IESBA’s standards; and

(c)           Develop recommendations to the IESBA relating to A&I as necessary.

IESBA Staff

• Jon Reid

• Elaine Cahoon

Working Group Members

• Amarjeet Singh, IESBA Member and Chair of Working Group

• Saadiya Adam, IESBA Member

• Vania Borgerth, IESBA Member

• Rania Uwaydah Mardini, IESBA Member

• David Wray, IESBA Member

IESBA March 2025 Meeting Highlights 

Adoption & Implementation Working Group Update

The IESBA considered an update from the Adoption & Implementation Working Group (A&I WG) on its activities since the December 2024 meeting, including the joint launch of the IESBA Sustainability and Experts Standards with the International Auditing and Assurance Standards Board’s (IAASB) ISSA 5000,[1] the IESBA global webinar series on the new standards, and prioritization of jurisdictions on which focus A&I efforts. The A&I WG also highlighted additional planned implementation materials including FAQs, a summary of prohibitions in the International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) with respect to public interest entities (PIEs), and materials for investors and those charged with governance.

The IESBA will receive a further update from the A&I WG at its June 2025 meeting.

IESSA Implementation Monitoring Mechanism

The IESBA considered a comprehensive plan for monitoring the implementation of the IESSA, including:

• The establishment of a technical group of experts to provide insights and advice to the IESBA on any implementation issues or challenges relating to the implementation of the IESSA; and

• The launch of a digital platform for stakeholders' direct submissions of feedback on potential issues or challenges related to the implementation of the IESSA.

The IESBA approved the Terms of Reference (ToR) for the IESSA Implementation Monitoring Advisory Group (IIMAG) and commissioned the A&I WG to select the IIMAG’s members based on the general criteria set out in the ToR.

The IESBA will receive an update on the monitoring mechanism and the composition of the IIMAG at its June 2025 meeting.

Engagement with the International Accreditation Forum (IAF)

The IESBA considered an update on recent engagement between IESBA staff and representatives from the IAF, TIC Council, the United Kingdom Accreditation Service and Accredia. The update covered the objectives and outcomes of this engagement, including:

• Consideration of the IAF’s mapping of the current ethics requirements in the accreditation framework for sustainability assurance engagements (SAEs) to the IESSA;

• An outline of next steps to advance the use of a common global framework of high standards of ethical conduct to underpin trust in SAEs; and

Initial reflections on the nature, scope and timeline of potential IESBA implementation support for Independent Assurance Service Providers.