To view all installments of Exploring the IESBA Code, visit the series landing page here.

To view all installments of Exploring the IESBA Code, visit the series landing page here.

This executive summary, developed by IESBA Staff, highlights key elements of IESBA's recently released exposure draft on International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting.