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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.
1. Extracts from ISSA 5000 for Limited and Reasonable Assurance Engagements
In response to stakeholder requests, the IAASB has prepared reference extracts containing only the material in ISSA 5000 relevant to limited assurance engagements and, separately, 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. They do not amend or override ISSA 5000, the authoritative text of which remains the full standard.
2. 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. These FAQs aim to support a smooth transition and consistent application of the new standard.
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