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

• Elaine Cahoon

Working Group Members

• Amarjeet Singh, IESBA Member and Chair of Working Group

• Saadiya Adam, IESBA Member

• Vania Borgerth, IESBA Member

• Rania Uwaydah Mardini, IESBA Member

• David Wray, IESBA Member

IESBA December 2025 Meeting Highlights 

The IESBA considered an update from the Adoption and Implementation Working Group (A&I WG) on the WG’s activities since the September 2025 meeting, including its proposed IESBA Partnership Framework for Promoting Adoption and Implementation (Partnership Framework), jurisdictional prioritization, stakeholder engagement, and updated Action Plan.

The IESBA considered and approved proceeding with the Partnership Framework. This Framework emphasizes leveraging partners’ expertise and networks to support capacity building through collaboration, and enhancing the coordination, clarity, and consistency of the IESBA’s outreach activities.

The IESBA agreed with the A&I WG’s proposal to develop jurisdictional profiles for Argentina, Chile, China, Colombia, Hong Kong SAR, Mexico, and Türkiye. These profiles will be aligned with the Page 4 of 4 Partnership Framework, and take into account resource considerations and jurisdictional readiness and developments in developing tailored action plans for subsequent phases of the A&I WG’s work.

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