| Adoption & Implementation |
Information Gathering |
| Collective Investment Vehicles and Pension Funds - Auditor Independence |
Information Gathering |
| Firm Culture and Governance |
Exposure Draft Development |
| Independence Standards for Sustainability Assurance Engagements Outside the Scope of IESSA |
Information Gathering |
| Post-Implementation Reviews (PIRs) of Non-Compliance with Laws and Regulations (NOCLAR) and the Restructured Code |
Information Gathering |
| Role of Chief Financial Officers (CFOs) |
Information Gathering |