LATEST UPDATE
IAASB and IESBA Provide Answers to Key Questions on Implementing ISSA 5000 and IESSA
New Materials Enhance Understanding, and Support Global Adoption and Implementation of Sustainability Assurance and Ethics Standards
- Joint FAQs from IAASB and IESBA Staff support interoperability and consistent application of ISSA 5000 and IESSA
- IESBA Staff Q&As explain key aspects of IESSA to support effective implementation of the ethics and independence standards for sustainability assurance engagements
- Resources help stakeholders implement the new global sustainability standards with clarity and confidence
The International Auditing and Assurance Standards Board (IAASB) and the International Ethics Standards Board for Accountants (IESBA) released two new publications to support implementation of the IAASB’s and IESBA’s global sustainability-related standards: the International Standard on Sustainability Assurance (ISSA) 5000 and the International Ethics Standards for Sustainability Assurance (IESSA).
Launched in January 2025, ISSA 5000 and IESSA provide a coordinated global assurance and ethics framework for sustainability assurance engagements. The joint IAASB and IESBA Staff FAQs are available on both the IAASB and IESBA websites; the IESBA Staff Q&A publication is available on the IESBA website. For more information, visit https://www.ethicsandaudit.org/global-assurance-and-ethics-standards-trust-sustainability?utm_source=Main%20List%20New&utm_campaign=62db42766e-EMAIL_CAMPAIGN_2025_05_08_06_39_COPY_01&utm_medium=email&utm_term=0_-07b5daec9a-80668708
