The International Ethics Standards Board for Accountants (IESBA) releases two new documents clarifying ethics standards for using external experts and International Ethics Standards for Sustainability Assurance (IESSA), effective December 2026. The publications explain engagement of external experts, proportionality of ethics, and independence requirements for sustainability assurance, addressing FAQs for all professional accountants and sustainability assurance practitioners (SAPs).

Key topics covered include deciding to use external experts, identifying suitable experts, assessing objectivity in audit or assurance engagements, evaluating expert competence, threats, IESSA considerations, and accessing additional resources on the IESBA Experts Page. The publications emphasize the proportionality of IESSA for sustainability assurance engagements (SAEs), aiming to enhance public confidence across entities of varying sizes.

The guidance aims to help small and medium-sized practices implement the IESSA in sustainability assurance, promoting a comprehensive global ethics and independence framework. The release of these publications by the IESBA is intended to provide clarity and facilitate the understanding of ethics standards for accountants, contributing to a more transparent and accountable professional environment.

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