Technical Overview: Using the Work of An External Expert

This summary provides a technical overview of the International Ethics Standards Board for Accountants' (IESBA) pronouncement Using the Work of An External Expert.

The pronouncement introduces new sections in Parts 2 and 3 of the International Code of Ethics for Professional Accountants (including International Independence Standards)™ (the Code), and a section in the International Ethics Standards for Sustainability Assurance (including International Independence Standards)™ (IESSA™) (Part 5 of the Code).