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 June 2025 Meeting Highlights 

Adoption & Implementation Working Group (A&I WG) Update

The IESBA considered an update from the A&I WG on its activities since the March 2025 meeting, including ongoing coordination with the International Federation of Accountants (IFAC) and the IAASB, continued outreach with key stakeholders including the International Sustainability Standards Board (ISSB) and the International Accreditation Forum (IAF), and the development of additional planned implementation materials.

The A&I WG outlined its updated jurisdictional prioritization and strategic plans to focus A&I efforts, including developing jurisdictional profiles. The IESBA considered progress updates on a number of priority jurisdictions, including developments with respect to the adoption of the IESBA Sustainability and Experts Standards in Australia, Brazil, South Africa, and the United Kingdom.

The IESBA also discussed status updates in other jurisdictions and additional suggestions for the A&I WG to consider for potential prioritization. The IESBA will receive a further update from the A&I WG at its September 2025 meeting.

IESSA Implementation Monitoring Advisory Group (IIMAG) Update

The IESBA considered an update from the A&I WG on the status of the recruitment process for the IIMAG, which will be chaired by an IESBA Board member. The IESBA noted that 9 IIMAG members have been recruited to date, with an additional three seats to be filled in the near future.

The IESBA will receive an update on the IIMAG’s inaugural meeting in Q3 2025 at the IESBA’s September 2025 meeting.