IAASB

Publications, namely, handbooks, manuals, surveys, reports, policy position papers and newsletters on issues relating to the accountancy profession, namely, auditing and assurance standards and services, ethics, education, services by small and medium practices and for small and medium entities, sustainability and integrated reporting, governance, risk management and control, business reporting, and development of the accountancy profession; all the aforesaid goods relating to international auditing and assurance standards

Association services in the nature of creating voluntary standards for the accountancy profession, namely, the development of voluntary standards for auditing, quality control, review, other assurance and related services on an international basis