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

• New Staff Q&As provide practical guidance to support the implementation of the International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA™).
• The publication addresses effective date and transitional provisions, rotation of engagement leaders and other key sustainability assurance leaders, and non-assurance services.
• The new Staff Q&As build on IESBA’s ongoing monitoring of IESSA implementation and engagement with stakeholders.

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 IESBA issued the IESSA in January 2025 as part of its global ethics sustainability standards. The IESSA provides a robust global ethics and independence benchmark for sustainability assurance practitioners and was developed in close coordination with the International Auditing and Assurance Standards Board (IAASB) to ensure interoperability with the IAASB’s International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance Engagements (ISSA 5000™). 

Since the publication of the IESSA, the IESBA has dedicated significant time and resources, in coordination with the IAASB, to monitoring adoption and implementation of the standards and responding promptly to implementation challenges as they arise. The questions addressed in the publication have been informed by the IESBA’s outreach activities and discussions with the IESSA Implementation Monitoring Advisory Group (IIMAG), which was established to monitor implementation and enable prompt responses to implementation challenges as they arise. 

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 our website.

About IESBA

The International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA’s mission is to serve the public interest by setting high-quality, international ethics (including independence) standards. These standards are 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.

Contact Information:

Rui Peres Jorge 
Director, Strategy and Communications 
International Ethics Standards Board for Accountants (IESBA) 
ruiperesjorge@ethicsboard.org | Direct: +351 966-301-383

Zsolt Bobis 
Lead, Communications 
International Ethics Standards Board for Accountants (IESBA) 
zsoltbobis@ethicsboard.org

The International Auditing and Assurance Standards Board (IAASB) has released the 2026 edition of its Handbook of International Quality Management, Auditing, Review, Sustainability and Other Assurance, and Related Services Pronouncements.

The IAASB Handbook comprises the following five volumes:

• Volume 1: International Standards on Quality Management (ISQMs), International Standards on Auditing (ISAs), and International Auditing Practice Notes (IAPNs);
• Volume 2: The International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (the ISA for LCE);
• Volume 3: International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements;
• Volume 4: International Standards on Assurance Engagements (ISAEs), International Standards on Review Engagements (ISREs), and International Standards on Related Services (ISRSs); and
• Volume 5: A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality and the International Framework for Assurance Engagements.

The following standards, which become effective in December 2026, are included in the 2026 Handbook:

• ISA 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
• ISA 570 (Revised 2024), Going Concern
• ISSA 5000, General Requirements for Sustainability Assurance Engagements
• Narrow Scope Amendments resulting from revisions to the definitions of listed and public interest entities in the International Code of Ethics for Professional Accountants (including International Independence Standards), issued by the International Ethics Standards Board for Accountants
• Narrow Scope Amendments to IAASB standards arising from the IESBA’s Using the Work of an External Expert project

The 2026 Handbook is available as a PDF download; print copies can be ordered via the IAASB website.

Reproducing and Translating the IAASB Handbook
To help adoption and implementation of the IAASB standards, stakeholders are invited to request permission to reproduce or translate the IAASB handbook via the Online Permissions Requests or Inquiries system on the IFAC website.

About the IAASB
The International Auditing and Assurance Standards Board develops auditing, assurance, related services, and quality management standards and guidance in the public interest that support consistent performance of quality engagements. Along with the International Ethics Standards Board for Accountants, the IAASB is part of the International Foundation for Ethics and Audit. The Public Interest Oversight Board oversees IAASB and IESBA activities and the public interest responsiveness of the standards. For copyright, trademark, and permissions information, please visit Permissions.

The IAASB Handbook comprises the following five volumes: