Using the Work of an External Expert — Contains
“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.”
Comments on the ED related to international ethics standards are due by May 10, 2024, and
comments on the ED related to using the work of an external expert are due by April 30,
For more information, see the press release on the IESBA’s Web site.