INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD

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 related to international auditing and assurance standards

Association services in the nature of creating voluntary auditing and assurance standards, namely, the development of voluntary standards for the accountancy profession in relation to auditing and assurance on an international basis