International resources: PES 1

International resources

The International Ethics Standards Board for Accountants issues the International Code of Ethics for Professional Accountants (including International Independence Standards) (the IESBA Code) (in which PES 1 is based and is equivalent to. The IESBA has developed supporting material for the adoption and implementation of the Code and amendments to the Code.

Emerging technologies: A characteristics-based approach to ethical considerations from IESBA

This material is relevant to auditors of financial statements and reviews and includes frequently asked questions and other resource.

IESBA Q&A on non-assurance services provisions
	IESBA Q&A on amendments relating to the definition of engagement team and group audits.

What are the IESBA's Ethics and Independence Standards for Sustainability Assurance
	Key differences between the IESSA and provisions of the IESBA Code applicable to the audit of financial statements
IESBA Staff Questions and Answers
	Webinar produced by the IESBA covering the new requirements
Webinar produced by the IESBA covering key topics in the IESSA
	Technical Overview: International Ethics Standards for Sustainability Assurance (IESSA)