Extended External Reporting (EER) Assurance


The key objective of the project is to enable more consistent and appropriate application of ISAE 3000 (Revised) to emerging forms of external reporting (EER) and greater trust in the resulting assurance reports by users of EER. This will be achieved primarily through:

 (i) Developing non-authoritative guidance in applying ISAE 3000 (Revised) to EER;

 (ii) Continuing to provide thought leadership on assurance issues in relation to EER; and

 (iii) Coordinating the work of the project with related initiatives of other relevant international organizations.




  • Mario Abela (World Business Council for Sustainable Development)
  • Steve Gunders (Corporate Reporting Dialogue)
  • Thalia Vounaki (Principles for Responsible Investment)

EER Project Advisory Panel

Project Stages

Board Papers

September 2020



The Board received an overview of the comment letters received on the March 2020 EER Assurance Consultation Paper. The Board discussed respondents’ comments on the Consultation Paper and the EER Task Force’s proposals for addressing the comments. A revised draft of the Non-Authoritative – EER Assurance will be presented to the Board at the December 2020 IAASB meeting, with a view to finalization in March 2021.


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