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.
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.
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.
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.
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 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:
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.
The International Ethics Standards Board for Accountants (IESBA) today released the 2026 Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards). This edition includes the IESBA´s sustainability-related standards and the new IESBA standard on using the work of an external expert. Together, these new standards provide a unified global approach to address the growing demand for trustworthy sustainability information that supports stakeholder decisions. The 2026 Handbook replaces the 2025 edition.
Volume 1 incorporates the following revisions:
The revisions relating to using the work of an external expert:
In Part 2 of the Code, including new Section 290, which will be effective as of December 15, 2026.
In Part 3 of the Code, including new Section 390, which will be effective for audit engagements, review engagements, and other assurance engagements outside the scope of Part 5 for periods beginning on or after December 15, 2026, or as at a specific date on or after December 15, 2026; and for other professional services, as of December 15, 2026.
The sustainability reporting-related revisions to Parts 1 to 3 of the Code, which will be effective as of December 15, 2026.
Consequential and conforming amendments to Parts 1 to 4B of the Code arising from revisions relating to sustainability assurance, as well as changes to the Glossary, which will be effective for sustainability assurance engagements on sustainability information for periods beginning on or after December 15, 2026, or as at a specific date on or after December 15, 2026.
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.
