IAASB – Shape the future of EER assurance


IAASB – Shape the future of EER assurance

Accountancy Europe and the International Auditing and Assurance Standards Board (IAASB) hosted an event on future of assurance over emerging forms of external reporting (EER).

What was the purpose of the event?

The IAASB is developing non-authoritative guidance to address key challenges arising in the performance of assurance engagements on EER performed using its assurance standard, ISAE 3000 (Revised).

This half day discussion event gave crucial insights into:

  • progress in the development of the first phase of the draft guidance
  • implications of the guidance for assurance engagements
  • assurance issues faced in Europe

The event was part of a global series of discussions being held in seven locations around the world.

Who should attend?

The event was open to all. The IAASB wants to engage with those who prepare EER reports, assurance practitioners, regulators, standard-setters, investors and other users of EER reports. Accountants and non-accountants alike from across Europe are encouraged to attend and participate to help shape the IAASB’s work in this area.

What is EER?

Have a look at a series of videos about EER and read a draft of the IAASB’s guidance in links below.



  • 10:45 - 11:30


  • 11:30 - 09:59

    Opening and Welcome

    Hilde Blomme, Accountancy Europe, Deputy CEO
    Event moderator : Marek Grabowski, IAASB member and Chair of the EER Task Force

  • 09:59 - 09:59

    The extent of assurance over EER

  • 09:59 - 09:59

    Governance & Internal Control

  • 13:00 - 13:45


  • 09:59 - 09:59


  • 09:59 - 09:59


  • 09:59 - 09:59

    Narrative & Future-Oriented Information

  • 09:59 - 09:59

    Limited & Reasonable Assurance