The first initiative arising from this partnership will be the creation of the Expert in International Corporate Reporting: Accounting and Sustainability qualification, a joint professional accreditation designed for professionals in the Ibero-American region who work, or wish to work, in international markets. Classes will be offered in Spanish and Portuguese with simultaneous translation, which will facilitate access for participants from different countries. The curriculum will include a common module of 150 hours dedicated to International Financial Reporting Standards (IFRS), sustainability reporting, financial analysis and sustainable finance. It will also incorporate four specific modules on the accounting, tax and commercial regulations of Spain, Portugal and Brazil, alongside a module focusing on the regulatory framework in Latin America. The content covers the main international sustainability standards, such as ESRS, GRI and ISSB, as well as aspects relating to data collection and management, the analysis of double materiality, the preparation of corporate reports and an introduction to independent verification processes.