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
• Raquel Melo
• Elaine Cahoon

Working Group Members

• Amarjeet Singh, IESBA Member and Chair of Working Group
• Obichukwu Nwazota, IESBA Member
• Vania Borgerth, IESBA Member
• Rania Uwaydah Mardini, IESBA Member
• David Wray, IESBA Member

IESBA September 2026 Meeting Highlights 

The IESBA considered an update from the A&I Working Group (A&I WG) on its activities since the June 2026 meeting, including: 

• Ongoing coordination with the International Federation of Accountants (IFAC) staff, including input provided by IESBA staff and the A&I WG on IFAC’s modernization of its Compliance Program. 
• Progress on jurisdictional outreach, including tailored correspondence to the initial 17 prioritized jurisdictions to confirm the adoption status of the IESBA’s sustainability-related standards and to identify implementation or capacity-building needs, as well as the drafting of jurisdictional profiles for an additional 7 prioritized jurisdictions. 
• Updates to adoption status information on the International Ethics Standards for Sustainability Assurance (including International Independence Standards) on the IESBA website to support transparency and monitor jurisdictional progress. 
• Further progress operationalizing the IESBA Partnership Framework, including initial outreach to the group of eight prospective partners identified at the June 2026 IESBA meeting. 
• Development of IESBA Staff questions and answers and joint IESBA-IAASB frequently-asked questions (FAQs) in response to matters raised by the IESSA Implementation Monitoring Advisory Group (IIMAG), as well as an update on a change in the IIMAG membership. 

The IESBA will consider a further update from the A&I WG at its December 2026 meeting.