Summary of Prohibitions in the IESSA™

This publication is intended to be a useful reference to stakeholders, including regulators and audit/assurance oversight bodies, sustainability assurance (SA) practitioners (SAPs) (including audit firms, conformity assessment bodies or other practitioners), the corporate governance community, investors, preparers, and educational bodies or institutions. References to the relevant provisions in the IESSA are provided in footnotes to assist further understanding of the prohibitions.