The European Commission has requested that the Committee of European Auditing Oversight Bodies (CEAOB) develop technical advice for the development of EU sustainability assurance standards by 30 September this year.
Under the revised CSRD, the Commission is required to adopt a Delegated Act for limited assurance standards by 1 July 2027.
On this basis, the EU body has requested that the CEAOB prepare technical advice on potential EU-specific changes to the international sustainability assurance standard (ISSA 5000) issued by the International Auditing and Assurance Standards Board.