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Se necesita un marco global para la presentación de informes de sostenibilidad del sector público para prevenir el cambio climático y lograr los Objetivos de Desarrollo Sostenible de las Naciones Unidas.

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The International Auditing and Assurance Standards Board (IAASB) today released proposed narrow scope amendments to International Standard on Auditing 700 (Revised), Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised), Communication with Those Charged with Governance. The proposed amendments will help operationalize recently approved changes to the International Ethics Standards Board for Accountants’ (IESBA) International Code of Ethics for Professional Accountants (including International Independence Standards) related to listed and public interest entities. The changes to the IESBA Code require firms to publicly disclose when the independence requirements for public interest entities have been applied in an audit of financial statements.

“There are heightened expectations about auditor independence for audits of public interest entities. The recent changes to the IESBA Code, reinforced through the IAASB’s proposed changes to the ISAs, will enhance transparency to the public about application of independence requirements for audits of financial statements of public interest entities,” said IAASB Chair Tom Seidenstein. “This is a further sign of enhanced IAASB-IESBA coordination, a strategic commitment of both boards in our joint effort to better serve the public interest.”

This Exposure Draft is part of a broader IAASB project that responds to recent revisions to the IESBA Code related to listed and public interest entities, which are undertaken as two tracks—this is Track 1. Other narrow-scope amendments that may be considered in Track 2, on a separate timeline and with a later effective date, include:

• Aligning to the greatest extent possible the definitions and key concepts underlying the definitions in the International Standards on Quality Management (ISQMs) and International Standards on Auditing (ISAs) related to listed and public interest entities to IESBA’s definitions and key concepts in the revisions to the IESBA Code; and
• Considering the applicability of existing differential requirements for listed entities in the ISQMs and ISAs, and whether these need to be amended in light of IESBA’s revisions that address the definitions of “publicly traded entity” and public interest entities.  

How to Comment
The IAASB invites all stakeholders to comment on the Exposure Draft via the IAASB website. Comments are requested by October 4, 2022. As part of this public consultation, the IESBA invites stakeholders to comment on aspects of the Exposure Draft for its consideration of the need for any further action.

About the IAASB
The International Auditing and Assurance Standards Board develops auditing and assurance standards and guidance for use by all professional accountants under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IAASB, and the IAASB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance. The structures and processes that support the operations of the IAASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact permissions@ifac.org.

In recent years, technological evolution has changed the way we work and learn—and the pace of change is not slowing. Sponsored by Learnsignal, join IFAC and more than 20 speakers for our three-day virtual summit to hear from a wide-range of experts—including Ben Elder, Meta’s Global Head of Strategic Partnerships; Space Economy’s George Pullen and Samson Williams; Cameron Carr, FinTech Advisor at IOSCO and Dr. Robert Kay, co-founder and Executive Director, Incept Labs—on technology’s impact on the future of our profession.

The IFAC Statements of Membership Obligations (SMOs) provide clear benchmarks to current and potential IFAC member organizations of IFAC’s requirements. The SMOs also serve as the global benchmarking framework and represent the core competencies of strong, credible, high-quality professional accountancy organizations (PAO) that most appropriately serve and function in the public interest.

The IFAC Statements of Membership Obligations (SMOs) provide clear benchmarks to current and potential IFAC member organizations of IFAC’s requirements. The SMOs also serve as the global benchmarking framework and represent the core competencies of strong, credible, high-quality professional accountancy organizations (PAO) that most appropriately serve and function in the public interest.