Guidance: PES 1
Standard and amendments |
Guidance material |
International resources |
| Explanation for decisions Amendments to PES 1: Revisions to the Non-assurance Services Provisions of the Code |
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Non-Assurance Summary of the prohibitions relating to the provision of non-assurance services |
| Auditor reporting FAQs |
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Transitional Questions and Answers
Introductory webinar
Covering the ethical and independence requirements for sustainability assurance practitioners included in the International Ethics Standards for Sustainability Assurance (including International Independence Standards) (Part 5 of PES 1)
This includes:
- The structure and scope of Part 5
- When the standard can be used
- Key proposals in the ED
Panel discussion on ethics and independence for sustainability assurance
On the consultation for sustainability assurance, ethics and independence for sustainability and using the work of an external expert