IESBA Staff Questions & Answers - International Ethics Standards for Sustainability Assurance (IESSA)
The Staff of the International Ethics Standards Board for Accountants (IESBA) has released a new Questions & Answers (Q&As) publication to support sustainability assurance practitioners, jurisdictional standard setters, professional accountancy organizations, and accreditation bodies as they adopt, implement, or apply the International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA™).
Specifically, the new Staff Q&As address matters relating to:
- Effective date and transitional provisions, including the treatment of prior service for purposes of leader rotation, the deferred effective date for certain independence provisions relating to value chain components, and transitional arrangements for non-assurance services;
- Rotation of engagement leaders and other key sustainability assurance leaders, including how the leader rotation requirements apply in different circumstances where firms and individuals perform audit and sustainability assurance engagements for the same public interest entity; and
- Non-assurance services, including services provided before accepting a sustainability assurance engagement and the provision of advice and recommendations to sustainability assurance clients.
The new publication builds on the June 2025 IESBA Staff Q&As on the IESSA, which addressed other matters relating to the implementation of the IESSA. IESBA and IAASB Staff also issued a joint publication in June 2025 addressing frequently asked questions relevant to the application of both the IESSA and ISSA 5000.
With the effective date of IESSA approaching on December 15, 2026, the Staff Q&As aim to reinforce support for its implementation.
For more information on IESBA’s sustainability-related work, please visit focus area.
