This Basis for Conclusions pertains to the Using the Work of an External Expert Final Pronouncement, which provides 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 standard also include provisions to aid in applying the Code’s conceptual framework when using the work of an external expert.

This Basis for Conclusions is prepared by IESBA staff. It provides background to the project and explains the rationale for the IESBA’s proposals in the Revisions to the Code Addressing Tax Planning and Related Services and how the IESBA has addressed the significant matters raised on exposure. The Basis for Conclusions relates to, but does not form part of, the pronouncement approved by the IESBA.

This Basis for Conclusions has been prepared by staff of the International Ethics Standards Board for Accountants (IESBA). It explains how the IESBA has addressed the significant matters raised on the IESBA Strategy and Work Plan, 2024-2027 (SWP) consultation paper (CP) and in the IESBA’s deliberations in finalizing the SWP.

• IES 2: https://ceccar.ro/ro/wp-content/uploads/2020/01/IES-2-Technical-Competence-Revised-September-2019-RO.pdf
• IES 3: https://ceccar.ro/ro/wp-content/uploads/2020/01/IES-3-Professional-Skills-Revised-September-2019-RO.pdf
• IES 4: