Comment deadline: IESBA - Using the Work of an External Expert
On January 29, 2024, the International Ethics Standards Board for Accountants (IESBA) announced the launch of the Exposure Draft on Using the Work of an External Expert
The Exposure Draft proposes an ethical framework to guide professional accountants or sustainability assurance practitioners, as applicable, in evaluating whether an external expert has the necessary competence, capabilities and objectivity in order to use that expert’s work for the intended purposes. The proposals also include provisions to aid in applying the Code’s conceptual framework when using the work of an external expert.
The comment period for the exposure draft ends on April 30, 2024.