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Assurance on Integrated Reporting and other EER – IAASB [ED]

The com­ment pe­riod on the draft non-authoritative EER Guidance ends on July 13, 2020

Next steps:

The EER Task Force will present a final draft of the proposed EER Guidance for IAASB approval at the March 2021 IAASB meeting.  

Last up­dated:

December 2020


The Integrated Reporting Working Group (IRWG) of the International Auditing and Assurance Standards Board (IAASB) was initially formed to monitor the demand for assurance engagements on integrated reporting. The focus of the Working Group includes initial thinking on the nature of such engagements, the scope of the subject matter information and the suitability of criteria, and other matters related to assurance, including the IAASB’s existing assurance standards.

“The IAASB has an open mind as to the way forward and recognizes that other emerging developments in external reporting are equally relevant to its considerations,” said Merran Kelsall, IAASB member and Integrated Reporting Working Group Chair in July 2015. “The Working Group will continue to engage with stakeholders and facilitate the IAASB’s debates to inform the development of a Discussion Paper exploring assurance issues in greater depth, including how practitioners are innovating to meet the needs of investors and other preparers and users of external reporting.”

On March 13, 2020, the IAASB released for feedback its draft non-authoritative EER Guidance. This is in response to organizations that are increasingly reporting about their broader performance or impact (“Extended External Reporting” or “EER”) either voluntarily or as required by law or regulation, and the growing demand for assurance engagements on such reporting. Comments are requested by July 13, 2020.

For more information and updates on the IAASB’s current project in respect of assurance on Integrated Reporting, visit the IAASB’s project page.

The objective of the IRWG is to: (i) explore emerging developments in integrated reporting and other emerging developments in external reporting; (ii) gather further information on the demand for assurance, the scope of the assurance engagement and the key assurance issues; and (iii) explore how the IAASB most effectively can respond via International Standards or non-authoritative guidance (including Staff publications) and in what timeframe.


Other Developments

March 2020

On March 13, 2020, the IAASB released for feedback its draft non-authoritative EER Guidance. Comments are requested by July 13, 2020.

February 2019

On February 28, 2019, the IAASB issued for comment a Consultation Paper entitled “Extended External Reporting Assurance” re Phase I of this project. Comments are due by June 21, 2019.

January 2018

On January 8, 2018, the IAASB released Guidance on Key Challenges in Assurance Engagements Over Emerging Forms of External Reporting (“EER”).

November 2016

In November 2016, the IAASB changed the comment letter deadline to the Discussion Paper it released in August 2016. Comments to the Discussion Paper are requested by February 3, 2017.

August 2016

On August 18, 2016, the IAASB released for public comment a Discussion Paper, “Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements”. The Discussion Paper, prepared by the IRWG, sets out the principal findings from research and outreach regarding developments in emerging forms of external reporting (referred to as EER) frameworks and professional services most relevant to EER reports, irrespective of whether such reports are part of the annual report or published as separate reports.  Comments on the Discussion Paper are requested by December 15, 2016.

July 2015

On July 16, 2015, the IRWG of the IAASB released a publication, Exploring Assurance on Integrated Reporting and Other Emerging Developments in External Reporting, to inform stakeholders about the Board’s ongoing work in this area.


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