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 June 2025 meeting, including progress on the development of draft jurisdictional profiles for the 17 prioritized jurisdictions as agreed at the June 2025 meeting. The IESBA also considered developments with respect to the adoption of the IESBA Sustainability and Experts Standards in Australia, Brazil, South Africa, and the United Kingdom.

The IESBA supported the A&I WG’s proposed next steps, including:

  • Further progressing towards the finalization of the draft jurisdictional profiles;
  • Reprioritizing jurisdictions based on their profiles, A&I and capacity-building needs, and anticipated A&I timelines;
  • Developing tailored stakeholder-engagement approaches for jurisdictions and establishing collaborative partnerships to support awareness-raising and capacity building; and
  • Identifying additional jurisdictions to prioritize for a subsequent phase of work, taking into account recent developments.

The IESBA will consider a further update from the A&I WG at its December 2025 meeting.

IESSA Implementation Monitoring Advisory Group (IIMAG) Update

The IIMAG Chair provided a report-back on the composition of the IIMAG and the IIMAG’s inaugural meeting in July 2025. The next IIMAG meeting has been scheduled for early November 2025, focusing on a more in-depth discussion of some of the early implementation matters that have been identified.

The IESBA will consider a report-back, including any recommendations for actions, from the IIMAG at the IESBA’s December 2025 meeting.