IOSCO encourages standard-setters’ work on –related corporate reporting
The Board of the International Organization of Securities Commissions (IOSCO) welcomes the plans of the International Auditing and Assurance Standards Board (IAASB) and the International Ethics Standards Board for Accountants (IESBA) in this context.
The plans include working towards high-quality, global assurance and ethics (including independence) standards. These will be profession-agnostic and can support limited, and ultimately, reasonable assurance of sustainability-related information.
IAASB and IESBA acknowledge the growing trend of stakeholders seeking assurance of sustainability-related information. Responding to market demands with robust standards applicable to all sustainability assurance providers is vital, as they show with this work.
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2023 appointments and re-appointments to the IESBA and the IAASB
The Public Interest Oversight Board (PIOB) has approved the 2023 appointments and re-appointments to the IESBA and IAASB. This is the final step in its newly established nominations process carried out with the Standard-setting Boards Nomination Committee (SSB NomCo).
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The IAASB consults on revised audit evidence standard
The IAASB issued a public consultation on proposed changes to the International Standard on Auditing (ISA) 500, Audit Evidence. All stakeholders are invited to comment on the exposure draft by 24 April 2023.
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