The publication describes key technology-related provisions of the International Code of Ethics for Professional Accountants (including International Independence Standards) and provides auditors with three practical examples involving technology-related non-assurance services to illustrate how to apply the Code's requirements with respect to independence.

IESBA's Sustainability Reference Group* (SRG) has been established to support the work of its Sustainability Task Force. 

Objectives of the SRG

Mandatory greenhouse gas (GHG) reporting is on the horizon.

Audit committees have a critical role to play in expanding their existing financial reporting oversight responsibilities as reporting and assurance of sustainability-related disclosure evolves.

Given that many professional accountants serve on and are accountable to audit committees, there is also a key role for professional accountancy organizations (PAOs) to support their members to stay up to date with, and prepare for, expanding oversight responsibilities in relation to sustainability.