Adoption & Implementation

Objective

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
Working Group Members
IESBA March 2026 Meeting Highlights 

The IESBA considered an update from the A&I Working Group (A&I WG) on its activities since the December 2025 meeting, including:

  • Advancement of profiles for the 7 additional priority jurisdictions approved in December 2025, planned correspondence with the initial 17 prioritized jurisdictions to confirm status and identify A&I needs, and planned publication of IESSA adoption statuses to enhance transparency and support monitoring jurisdictional progress.
  • Revisions to the International Federation of Accountants’ (IFAC’s) Statement of Membership Obligation (SMO) 4.[2] The IESBA discussed the importance of reflecting jurisdictional realities in assessing adoption, recognizing that IFAC member bodies do not always have direct responsibility for adoption or may have shared responsibility.
  • Next steps for the Partnership Framework, including the development of a structured and scalable approach to identifying and prioritizing partnerships, taking into account jurisdictional specificities, partner credibility, resource constraints, and a phased approach to begin with a small number of priority relationships.

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

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[2] IFAC SMO 4 sets out requirements for IFAC member organizations with respect to the Code.