Emerging Issues and Outreach Committee

The objectives of the Emerging Issues and Outreach Committee (EIOC) are to:

a) To identify developments in the external environment around the world, outside of the Board’s strategic planning process, that may have implications for the Board’s strategy and work plan, require Board action or otherwise merit Board attention; and

b) To advise the Board on ways to enhance the effectiveness of the Board’s outreach efforts, including with respect to the scope and focus of, and general approach to, its outreach activities.

IESBA Staff

• Linda Biek
• Jeanne Viljoen

WORKING GROUP

• Vania Borgerth, Chair and IESBA Member
• Rania Uwaydah Mardini, IESBA Member
• Christelle Martin, IESBA Member
• Amarjeet Singh, IESBA Member
• David Wray, IESBA Member

BOARD ADVISOR

• Richard Huesken (Private Equity Investment in Accounting Firms)

IESBA December 2025 Meeting Highlights 

The IESBA considered an update on external developments identified since the EIOC’s previous update. IESBA Staff presented key themes from emerging issues or developments observed throughout 2025, including insights gathered at Accounting Today’s Private Equity Summit attended by IESBA staff in November 2025.

The IESBA noted the continued significance of private equity investment in accounting firms and its implications for ethics and independence. The IESBA agreed that this topic warrants a more dedicated focus and supported its transition to a dedicated work stream in early 2026.