This FAQ addresses common questions received during webinars and outreach following the ISA for LCE's publication in December 2023, offering timely and practical clarifications. It also replaces a previously issued FAQ.

The IESBA Staff Questions and Answers publication focuses on ethics and independence considerations for practitioners performing sustainability assurance engagements.

Topics covered include:

This Frequently Asked Questions (FAQ) document is designed to help stakeholders implement International Standard on Auditing 570 (Revised 2024), Going Concern. It addresses key questions on the enhanced auditor reporting model for going concern that is included in the revised ISA 570.

This report synthesizes global academic literature on culture and governance in organizations. It examines how important organizational culture is in shaping ethical behavior within organizations.