IESBA Staff Issues Guidance on Sustainability Assurance Ethics (IESSA)

Posted 20 October 2026 Written by Acts Online
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Brought to you by SA Accounting Academy: The Staff of the International Ethics Standards Board for Accountants (IESBA) has released a new Questions & Answers (Q&As) publication to support practitioners, standard setters, professional accountancy organisations, and accreditation bodies in applying the International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA™).

In terms of international independence and ethical governance frameworks, the IESSA establishes a baseline framework applicable to all professional accountants and external practitioners conducting sustainability assurance engagements. The standard officially comes into effect on 15 December 2026.

The newly published release includes 9 Staff Q&As focusing on independence considerations and ethical requirements tailored specifically to the nuances of sustainability reporting and assurance engagements. This guidance supplements two prior foundational implementation resources:

Click here to download the IESBA Staff Questions & Answers on IESSA.

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

  • For yourself: Review the 9 new Q&As to identify technical ethics and independence thresholds governing sustainability assurance before taking on engagement partner or practitioner roles.
  • For your business: Update firm-wide quality management policies, engagement onboarding controls, and multi-disciplinary assurance protocols to align with IESSA and ISSA 5000 requirements ahead of the 15 December 2026 effective date.
  • For your clients: Advise corporate reporting and governance teams on independence limitations that restrict accounting firms from providing both ESG consulting and statutory sustainability assurance simultaneously.

Originally published at https://accountingacademy.co.za/news/read/iesba-staff-new-questions-answers-international-ethics-standards-for-sustainability-assurance-iessa

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