LATEST UPDATE

IAASB Publishes New Illustrative Reports to Support ISSA 5000 Implementation

The International Auditing and Assurance Standards Board (IAASB) has published a new set of illustrative practitioners’ assurance reports, available on:

https://www.iaasb.org/publications/sustainability-assurance-illustrative-reports

These illustrative reports aim to further support the implementation of International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements.

While ISSA 5000 includes four illustrative reports that reflect the baseline requirements of the standard, this new publication provides more specific examples to help practitioners apply the standard across a range of engagements.

Together, these illustrative reports demonstrate how technical issues may be addressed in practice. They reflect questions and issues that, among others, regulators and practitioners have begun to encounter as they adopt, and apply the new standard.

This publication is part of the IAASB’s broader efforts to support the adoption and implementation of ISSA 5000, and provide guidance on applying the standard with confidence and consistency.

To view the illustrative reports and learn more about ISSA 5000, visit www.iaasb.org/ISSA5000.