The publication describes key technology-related provisions of the International Code of Ethics for Professional Accountants (including International Independence Standards) and provides auditors with three practical examples involving technology-related non-assurance services to illustrate how to apply the Code's requirements with respect to independence.

IESBA's Sustainability Reference Group* (SRG) has been established to support the work of its Sustainability Task Force. 

Objectives of the SRG

Mandatory greenhouse gas (GHG) reporting is on the horizon.

Audit committees have a critical role to play in expanding their existing financial reporting oversight responsibilities as reporting and assurance of sustainability-related disclosure evolves.

Given that many professional accountants serve on and are accountable to audit committees, there is also a key role for professional accountancy organizations (PAOs) to support their members to stay up to date with, and prepare for, expanding oversight responsibilities in relation to sustainability.

The IESBA Staff has developed this database of Public Interest Entity (PIE) definitions by jurisdictions as a resource to assist regulators, national standard setters, and other relevant bodies in developing or revising their definitions of PIE at the local level based on the IESBA’s PIE definition. This database covers 78 jurisdictions in the Americas, Europe, Africa, Asia, and Oceania.