Professional Resource

Handbook of the International Code of Ethics for Professional Accountants

The International Standard on Auditing for Audits of Financial Statements of Less Complex Entities

Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assurance Engagements

IFRS 19 IFRS® Accounting Standard

IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information

IFRS S2 Climate-related Disclosures

Basis for Conclusions - IESBA Strategy and Work Plan 2024 - 2027 Final

IAASB-Strategy Work Plan 2024-2027-Elevating-Trust

IESBA Strategy and Work Plan 2024 - 2027, Final