The council of the Institute Of Certified Public accountants of Uganda (ICPAU) is charged with promoting and mainiting compliance with professional standard and legal and other regulatory requirements. As part of its mandate, the council, trough the Uganda Integrated Reporting Committee (UIRC) was tasked with assessment of the use and application of the standards issued by the International Sustainabilty Standards Board (ISSB), International Finacial Reporting Standards (IFRS) S1: General Requirements for Disclosure of Sustainability related Financial Information (IFRS S1), and IFRS S2 Client-related Disclosures, collectively referred toas the ISSB Standards.

This Consulatation Paper seeks feedback on the use and application of IFRS S1 and IFRS S2 in Uganda, including the required transition reliefs, the approach to the sustainability assurance framework, and the enablers or support required, among others.

The Council invites your feedback on the Issues as outlined in the Consultation Paper. The closing date to submit responses to the Consultation Question is 23 August 2024 and responses will only be received when submitted via standards@icpau.co.ug