The Committee 1 on Accounting, Auditing and Disclosure (Committee 1), which operates under the International Organization of Securities Commissions (IOSCO), held its meeting at Borsa İstanbul premises in Istanbul on July 7–10, 2025, hosted by Capital Markets Board of Türkiye. The meeting was attended by nearly 50 participants from 20 member countries, along with representatives from international stakeholder organizations outside the committee.



On July 7–8, meetings were held with subcommittees focusing on accounting, auditing, and disclosure, as well as working groups dedicated to sustainability and valuation. These meetings were followed by the plenary meeting on July 9–10. During the sessions, various emerging issues in the fields of accounting, auditing, and disclosure as well as the impact of recent developments on the committee’s areas of work and other topics on the agendas of the subcommittees were discussed.

As part of the meetings, the work carried out by the subcommittees was reviewed in light of the outcomes of meetings held by other relevant international organizations active in accounting and auditing. The inclusion of IOSCO’s sustainability efforts within the scope of Committee 1 was addressed, as well as the use of non-GAAP (Generally Accepted Accounting Principles) financial measures. Ongoing dialogues with relevant organizations, including the European Securities and Markets Authority (ESMA), were also evaluated on various matters.