The International Auditing and Assurance Standards Boards (IAASB) has approved the withdrawal of its standard for assurance engagements on companies' GHG statements (ISAE 3140).
This decision follows the approval of the IAASB's new standard for sustainability assurance engagements (ISSA 5000).
ISAE 3410 will be withdrawn once ISSA 5000 takes effect on 15 December 2026.