International Standards on Auditing (ISAs) are professional standards that deal with the independent auditor's responsibilities when conducting an audit of financial statements. ISAs contain objectives and requirements together with application and other explanatory material.
Institutional and Market Infrastructure
1 January 2024
26 June 2023
IFRS S1 out overall disclosure requirements for sustainability-related financial information. IFRS S2 sets out specific disclosure requirements for climate-related financial information.
13 July 2022
This report provides guidance on the application of the Principles for Financial Market Infrastructures (PFMI) to systemically important stablecoin arrangements (SAs) that transfer stablecoins.
Key Recommendations that emerging markets should consider when developing innovation facilitators.
The recommendations start with a proposal that regulators could consider focusing greater attention on the use of ESG ratings and data products and the activities of ESG rating and data products providers in their jurisdictions; followed by a set of recommendations addressed to ESG ratings and data products providers, setting out that they could consider a number of factors related to issuing high quality ratings and data products, including publicly disclosed data sources, defined methodologies, management of conflicts of interest, high levels of transparency, and handling confidential information; the recommendations also suggest that users of ESG ratings and data products could consider conducting due diligence on the ESG ratings and data products that they use within their internal processes; the recommendations close with suggestions that ESG ratings and data products providers, and entities subject to assessment by ESG ratings and data products providers could consider to improve information gathering processes, disclosures and communication between providers and entities subject to assessment.
1 November 2021
The recommendations aim to improve sustainability-related practices, policies, procedures and disclosures in the asset management industry, and include guidance on product disclosure, supervision and enforcement, terminology, and the relevant financial and investor education.
1 October 2021
The seven principles set out expectations for regulated entities that outsource tasks, along with guidance for implementation.
1 September 2021
The guidance measures propose guidance that member jurisdictions may consider adopting to address the conduct risks associated with the development, testing and deployment of AI and ML.
16 January 2020
IOSCO Recommendation: Market Authorities should consider requiring Trading Venues and their participants within their jurisdiction to synchronise, consistent with industry standards, the business clocks they use to record the date and time of any reportable event. Where they do so, business clocks should be synchronised to Coordinated Universal Time (UTC).
9 October 2019
Focused guidance on governance arrangements for data elements of critical OTC derivatives