Natashia Soopal is the Executive of Ethics Standards and Public Sector at the South African Institute of Chartered  Accountants (SAICA) where she is responsible for overseeing the development of thought leadership, technical updates, technical resources and technical support for members, as well as advocacy for both ethics standards and public sector.  She plays a significant role in developing and implementing an integrated ethics plan and professionalizing the public sector plan at SAICA. She is also responsible for maintaining the SAICA Code of Professional Conduct and its alignment with the IESBA Code.

Prior to joining SAICA, Natashia Soopal was an audit manager at the Auditor General of South Africa and a Chief Financial Officer at a public entity.

Natashia Soopal is a chartered accountant and a member of SAICA and has a Bachelor of Accounting (Hons) degree.

Deepa Agarwal became a Technical Advisor for Mr. Amarjeet Singh in July 2024.  An Assurance Partner at S.R.Batliboi & Associates LLP (member firm of Ernst & Young Global, UK), Deepa has over 20 years of experience in Auditing, Accounting, Indian Companies Act, Quality and Risk Management, Sustainability Reporting & Assurance and Regulatory matters.  She is the Sustainability Assurance Professional Practice Leader for India and is part of EY’s global Sustainability Professional Practice Group involved in the formulation of policies, methodology & comment letters.  She also oversees guidance and training for the firm’s assurance practice, advising practitioners on the application of professional standards, and regulatory requirements.  

Deepa is a Chartered Accountant and a member of the Institute of Chartered Accountants of India. Over the years, working with regulators and large professional service firms, Deepa has led and participated in the preparation of standards and implementation guidance and comment letters on behalf of industry bodies in India and the implementation of ISQM.  She is an author & speaker at various public forums & conferences. She is also a Certified Public Accountant (Australia).

The IESBA today submitted a comment letter to the Committee of European Auditing Oversight Bodies (CEAOB) regarding the CEAOB’s draft non-binding guidelines on limited assurance on sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD) in the European Union (EU).

Starting from financial years beginning on or after January 1, 2024, large companies in the EU are required to draw up sustainability statements in accordance with the European Sustainability Reporting Standards (ESRS). These statements are required to be subject to an assurance engagement by statutory auditors or other assurance services providers.

To prevent fragmentation and promote consistency in practices until the European Commission’s (EC) adoption of an assurance standard at EU level by October 1, 2026, the EC has invited the CEAOB to develop non-binding guidelines regarding limited assurance on sustainability reporting.

To read the full comment letter, please click here.

About IESBA

The International Ethics Standards Board for Accountants serves the public interest by setting high-quality ethics standards, including independence requirements, as a cornerstone to ethical behavior in business and organizations, and to public trust in financial and non-financial information that is fundamental to the proper functioning and sustainability of organizations, financial markets and economies worldwide.

Along with the International Auditing and Assurance Standards Board (“IAASB”), the IESBA is part of the International Foundation for Ethics and Audit (“IFEA”). The Public Interest Oversight Board (“PIOB”) oversees IESBA and IAASB activities and the public interest responsiveness of the standards.

On July 22, 2024, The IESBA submitted a comment letter to the Committee of European Auditing Oversight Bodies (CEAOB) regarding the CEAOB’s draft non-binding guidelines on limited assurance on sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD) in the European Union (EU).