IESBA Issues Staff Q&As on International Ethics Standards for Sustainability Assurance (IESSA)

Posted 18 June 2025 Written by Acts Online
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Brought to you by SA Accounting Academy: The International Ethics Standards Board for Accountants (IESBA) has released a Staff Questions & Answers (Q&As) publication to facilitate the implementation of the International Ethics Standards for Sustainability Assurance (IESSA).

The **International Ethics Standards Board for Accountants (IESBA)** Staff Q&As are intended to assist sustainability assurance practitioners (SAPs), jurisdictional standard setters, professional accountancy organizations, and accreditation bodies. The guidance focuses on the application of the **International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA™)**.

Launched in January 2025, the framework consists of **ISSA 5000** (International Standard on Sustainability Assurance 5000) and the **IESSA**, which together provide a coordinated global assurance and ethics framework for sustainability engagements. The Q&A publication addresses specific ethics and independence considerations for practitioners performing these engagements.

The guidance is particularly relevant for:

  • Sustainability assurance practitioners (SAPs) performing engagements under the new framework;
  • Jurisdictional standard setters adopting or implementing international ethics provisions;
  • Professional accountancy organizations (PAOs) supporting their members in sustainability reporting; and
  • Accreditation bodies overseeing the quality of sustainability assurance services.

Click here to download the IESBA Staff Questions & Answers — International Ethics Standards for Sustainability Assurance (IESSA).

What this means for you, your business, or your clients

  • For yourself: You must ensure your professional knowledge is updated to include the specific independence and ethical requirements of IESSA when performing sustainability-related assurance.
  • For your business: Firms providing sustainability assurance services must update their internal compliance manuals and quality management systems to reflect the IESSA and ISSA 5000 frameworks.
  • For your clients: Clients will need to ensure that their sustainability reports are verified by practitioners who strictly adhere to these international independence standards to maintain regulatory and investor trust.

Originally published at https://accountingacademy.co.za/news/read/iesba-staff-q-as-on-iessa

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