In June 2023 the International Sustainability Standards Board (ISSB) issued its first two IFRS Sustainability Disclosure Standards. 1. IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and 2. IFRS S2 Climate-related Disclosures. QUESTION: WRITE A REPORT COVERING THE FOLLOWING: i. ii. iii. iv. v. vi. Briefly describe the implication of IFRS S1 and S2 for business entities in Liberia and West Africa. Critically evaluate the role of the Liberian Institute of Certified Public Accountants (LICPA) in promoting the use of these standards in Liberia. Discuss the needs of the primary users of IFRS S1 and S2 Explain the transition reliefs to IFRS S1 and 2 requirements. Interview 3 people (at Senior level) each from 3 audit firms in Liberia on the firm's preparedness to audit IFRS S1 and S3 compliant financial statements. Analyses the responses of the interviews (similarities and differences in the responses). Examine the roles of the following bodies in developing sustainability accounting and auditing standards. a. International Sustainability Standards Board b. International Public Sector Accounting Standards Board c. International Audit and Assurance Standards Board d. International Ethics Standard Board for Accountants e. Pan-African Federation of Accountants (PAFA)