The International Auditing and Assurance Standards Board (IAASB) has released two new resources to support jurisdictions and organisations in adopting its International Standard on Sustainability Assurance (ISSA) 5000.
The first resource highlights the elements in the standard that are relevant to limited assurance engagement, and also the content that is relevant to reasonable assurance engagements.
“These extracts are designed to help regulators, standard setters, and other stakeholders more easily identify the requirements and application material most relevant to their jurisdictional decisions,” the IAASB explained in a statement. “They do not amend or override ISSA 5000, the authoritative text of which remains the full standard”
In addition, it has released an FAQ document on ISAE 3000 (Revised) and ISAE 3410, which clarifies that neither standard will apply to sustainability assurance engagements once ISSA 5000 becomes effective in December 2026.