New Article by IAASB Chair: Assurance Standards Keeping Pace on Non-Financial Reporting

March 23, 2021

Published: IAASB

At its March 2021 meeting last week, the IAASB approved Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements. This guidance marks a significant step forward in supporting the evolving field of assurance for non-financial reporting. To help stakeholders understand the role of both the guidance and ISAE 3000 (Revised), which is the IAASB’s authoritative pronouncement, IAASB Chair Tom Seidenstein has published a new article detailing the guidance and how it supports the application of ISAE 3000 (Revised), growing demands for non-financial information reporting and assurance thereon, and the IAASB’s ongoing commitment to the consistent performance of quality engagements. The guidance will be published in April.

https://www.iaasb.org/news-events/2021-03/new-article-iaasb-chair-assurance-standards-keeping-pace-non-financial-reporting
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