Items tagged with "Assurance"

IAASB brings consultation on sustainability assurance standard forward

The International Auditing and Assurance Standards Board (IAASB) has confirmed that it will bring forward the consultation on its proposed new sustainability assurance standard, the International Standard on Sustainability Assurance™ (ISSA) 5000.

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Fireside Chat on Digital Reporting

This week saw FASB Chair Rich Jones sit down with XBRL International Chair Wes Bricker at a FASB Webinar on Digital Reporting. Diving into data quality, Inline XBRL assurance, and the impact of AI on both digital reporting and the accounting profession, this was a wide ranging discussion.

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SEBI consults on assurance for ESG disclosures

The Securities and Exchange Board of India (SEBI) has been consulting on a regulatory framework that would require assurance for environmental, social, and governance (ESG) disclosures.

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IOSCO welcomes ISSB move to final stage of sustainability standards

The International Organization of Securities Commissions (IOSCO) published a statement welcoming the International Sustainability Standards Board (ISSB)’s progress into the final stage of developing its first sustainability disclosure standards (above).

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IAASB agenda consultation starts – will Inline XBRL be in scope?

The International Auditing and Assurance Standards Board’s (IAASB) Proposed Strategy and Work Plan for 2024‒2027 includes a mention of exploring a new standard on XBRL.

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India’s ICAI consults on ESG assurance standard

The Sustainability Reporting Standards Board of the Institute of Chartered Accountants of India (ICAI) has issued an exposure draft of its Standard on Sustainability Assurance Engagements (SSAE) 3000 for public comment.

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Accountancy Europe on assurance of EU ESG disclosures

Accountancy Europe has released an interesting discussion paper on sustainability assurance under the proposed Corporate Sustainability Reporting Directive (CSRD).

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Monitoring Group highlights value of high-quality audit and need to fund independent standards

The Monitoring Group (MG) has published a paper drawing attention to the importance of high-quality audits to investors, issuers, national standard-setters, regulators and others.

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China carbon frauds highlight need for audit

Interesting news has recently emerged of fraudulent carbon emissions reports in China, with the Ministry of Ecology and Environment calling out four companies for doctoring or drawing misleading conclusions from carbon data.

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Advice on third-country ESEF assurance

Are you an auditor for a company based outside Europe, but dual listed in the EU? Read on!

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