May 10, 2024, letter commenting on the International Ethics Standards Board for Accountants' January 2024 exposure draft: International Ethics Standards for Sustainability Assurance (Including International Independence Standards), and Other Revisions to the Code Relating to Sustainability Assurance and Reporting

This letter provides GAO's comments on the International Ethics Standards Board for Accountants' (IESBA) exposure draft, International Ethics Standards for Sustainability Assurance (Including International Independence Standards) (IESSA) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.