As policymakers and regulators move with pace to introduce new, mandatory requirements for both sustainability reporting and its assurance, IFAC is taking steps to help all sustainability information users—including the accountancy profession, market regulators, preparers, and investors—understand and prepare for what high-quality sustainability assurance will look like by publishing Sustainability Assurance: What to Expect.

IFAC welcomes the opportunity to provide input to the International Auditing and Assurance Standards Board’s (IAASB’s) Exposure Draft on the proposed ISA 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements.