LATEST UPDATE
IAASB Publishes New Resources to Support ISSA 5000 Adoption and Implementation
The IAASB has released two new resources to further support jurisdictions and stakeholders in adopting and implementing the International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements.
- Extracts from ISSA 5000 for Limited and Reasonable Assurance Engagements
These extracts are designed to help regulators, standard setters, and other stakeholders to more easily identify the requirements and application material most relevant to their jurisdictional decisions.
- Frequently Asked Questions (FAQ) Document on ISAE 3000 (Revised) and ISAE 3410
The IAASB has published FAQs clarifying that, for jurisdictions adopting IAASB standards, ISAE 3000 (Revised) and ISAE 3410 will no longer apply to sustainability assurance engagements, once ISSA 5000 becomes effective in December 2026.
Together with previously published materials, these publications underscore the IAASB’s commitment to supporting adoption and implementation of ISSA 5000, and fostering high-quality, globally consistent sustainability assurance practices.
The extracts, FAQs, and adoption information, as well as previously published materials, may be accessed on the IAASB website:
https://www.iaasb.org/focus-areas/understanding-international-standard-sustainability-assurance-5000
