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 December 2024 Meeting Highlights 

The IESBA considered and approved the Terms of Reference for its Adoption and Implementation (A&I) Working Group. The objectives of the A&I Working Group include promoting and monitoring A&I of the IESBA’s standards, with an initial focus in Phase 1 on the IESSA, Using the Work of an External Expert standards, and sustainability reporting-related revisions to the extant Code (Sustainability and Experts Standards). A more general A&I plan for all IESBA standards will be considered for Phase 2 by the IESBA, after the completion of Phase 1.

The IESBA supported the A&I Working Group’s initial action plan, including activities relating to the launch of the Sustainability and Experts Standards, coordination and collaboration with IFAC and IAASB, implementation material to be progressively released during 2025, and stakeholder engagement activities and development of partnerships.

The IESBA also supported the continuation of its Sustainability Reference Group in 2025 to provide feedback on implementation materials to be developed on the Sustainability and Experts Standards.

The IESBA will receive an update from the A&I Working Group at its March 2025 meeting.