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Our roundup of regulatory news.

Audit and Assurance

IESBA issue guidance on the application of the Code to technology-related services
13 July 2023

The Staff of the International Ethics Standards Board for Accountants (IESBA), jointly with the Staff of the Australian Accounting Professional & Ethics Standards Board (APESB), have released guidance on Applying the Code’s Conceptual Framework to Independence: Practical Guidance for Auditors in Technology-related Scenarios. The guidance describes key technology-related provisions of the International Code of Ethics for Professional Accountants (‘The Code’) and provides practical examples involving technology-related non-assurance services

IFAC release implementation support for small firms on IAASB’s Quality Management Standards
5 July 2023

The International Federation of Accountants (IFAC) have released the second installment in a three-part publication series to help small and medium-sized practices implement the International Auditing and Assurance Standards Board’s (IAASB) quality management standards. Developing a Detailed Implementation Plan provides a step approach to identifying quality objectives, completing a quality risk assessment and responding to those risks.

PCAOB issues consultation on auditor responsibilities when using technology-assisted analysis
26 June 2023

The Public Company Accounting Oversight Board (PCAOB) today issued for public comment a proposal to bring greater clarity to performing audit procedures that involve technology-assisted analysis of information in electronic form. Deadline for comment 28 August 2023. 

Financial Reporting

ISSB update educational material on climate-related matters
4 July 2023

The International Sustainability Standards Board (ISSB) has published an updated version of its educational material to help companies determine how to consider climate-related matters when preparing their financial statements applying IFRS Accounting Standards.

ISSB request feedback on PIR of IFRS 15
26 June 2023

The International Sustainability Standards Board (ISSB) has called for stakeholder feedback to inform the post implementation review (PIR) of the IFRS Accounting Standard for revenue from contracts with customers, IFRS 15. Deadline for comment 27 October 2023.

ISSB issued global sustainability disclosure standards
26 June 2023

The International Sustainability Standards Board (ISSB) issued its inaugural global sustainability disclosure standards IFRS S1 and IFRS S2. The standards will help to improve trust and confidence in company disclosures about sustainability to inform investment decisions. Both standards fully incorporate the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). 

 

 

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