Remote work: Responding to our new virtual environment as practitioners

Remote work: Responding to our new virtual environment as practitioners

Health and safety concerns resulting from the COVID-19 pandemic have caused an increase in remote working, both by entity personnel and practitioners. Practitioners are responding to the need to conduct engagements remotely, and raising questions about how standards can be adapted to this environment. 

This is a new development. The Board will need to understand and assess the impact of a remote working environment, including determining whether such changes are temporary or may have longer-term implications.