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 June 2026 Meeting Highlights 

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

• Ongoing coordination with the International Federation of Accountants (IFAC) regarding adoption status reporting for the IESBA Code, including on jurisdictional complexities, matters relating to the interpretation and application of existing definitions for adoption status, and opportunities to enhance the transparency and evidential basis of adoption reporting.
• Progress on jurisdictional outreach, including tailored correspondence to the initial 17 prioritized jurisdictions to confirm adoption status and identify implementation or capacity-building needs.
• Publication of adoption status information for the International Ethics Standards for Sustainability Assurance (including International Independence Standards) to support transparency and monitor jurisdictional progress.
• Progress in operationalizing the IESBA Partnership Framework, including consideration of an initial group of eight prospective partners and a phased approach to developing priority relationships, taking into account resource considerations.

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