COUNTDOWN TO SEPTEMBER 30, 2025 Exposure Draft: International Ethics Standards for Sustainability Assurance

This is a gentle reminder regarding the public comment period for the International Ethics Standards for Sustainability Assurance (including International Independence Standards) and other revisions to the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code), released by the IESBA on January 17, 2025.

We encourage you to actively participate by submitting your views on these revisions prior to local adoption. The IESBA pronouncement will be effective for sustainability assurance engagements on sustainability information for periods beginning on or after December 15, 2026, with early adoption permitted. Please note that the value chain component to sustainability assurance engagements will be effective for periods beginning on or after July 1, 2028.

For your convenience, we have re-attached the materials prepared by the IESBA for your review.
IESSA – Basis for Conclusion
IESSA and Revisions to the Code Final Pronouncement

Thank you for your valuable input.