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International News
IAASB Releases New ISSA 5000 Materiality FAQs to Support Consistent, Effective Application in Sustainability Assurance Engagements
25 Jun 2026
The IAASB has released a new FAQ publication to support implementation of ISSA 5000 General Requirements for Sustainability Assurance Engagements. The FAQs provide guidance and examples on applying materiality in sustainability assurance engagements.
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International News
IAASB’s Video “The Skeptic's Pause” Highlights the Importance of Maintaining Professional Skepticism in Audits
04 Mar 2026
By encouraging auditors to pause, question assumptions, and critically evaluate evidence, the initiative aims to strengthen audit quality and reduce the risk of overlooking material misstatements. The IAASB’s message reinforces that a reflective, questioning mindset is essential to protecting the public interest.
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International News
IAASB Launches Survey for Post-Implementation Review of ISA 540 (Revised) on Accounting Estimates
17 Feb 2026
IAASB has launched a public consultation survey as part of its post-implementation review of International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures. Survey feedback will help IAASB identify and assess practical challenges encountered in implementation and further actions to address them. The survey is open until 15 June 2026.
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International News
IAASB Publishes Global Roundtable Feedback on Technology and Quality Management
10 Feb 2026
The International Auditing and Assurance Standards Board (IAASB) published a summary of feedback from its global Technology Quality Management roundtables, which explored how emerging technologies, including artificial intelligence, are affecting audit and assurance engagements and the application of the IAASB’s quality management standards.
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EP 100 (International News), International News
IESBA and IAASB Launch Joint Stakeholder Survey to Shape 2028–2031 Strategies
21 Jan 2026
IESBA and IAASB have launched a joint global stakeholder survey to kick off the development of their 2028–2031 Strategies and Work Plans. The coordinated survey reflects closer collaboration between the two boards, streamlines stakeholder engagement, and reduces duplication. Feedback from the survey, which is open until 15 May 2026, will help shape future priorities amid evolving audit, assurance, ethics, and independence landscapes.
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International News
IAASB Issues Narrow-Scope Amendments Related to IESBA’s Using the Work of Experts
05 Jan 2026
These amendments respond to the IESBA’s recently approved revisions to its International Code of Ethics for Professional Accountants (including International Independence Standards), which introduced, among other provisions, explicit ethical requirements for using the work of external experts in audit, assurance and non-assurance engagements. These updates help to maintain interoperability between the IAASB standards and the IESBA Code
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International News
IAASB Publishes New Illustrative Reports to Support ISSA 5000 Implementation
24 Nov 2025
The publication includes examples illustrating how ISSA 5000 can be applied to various sustainability assurance engagements: • Five examples of assurance reports with unmodified assurance conclusions, addressing common engagement types • A further three examples of assurance reports with modified conclusions illustrating a qualified, disclaimer and adverse conclusion.
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International News
IAASB Adopts New Publicly Traded Entity Definition Aligned with the IESBA Code of Ethics
01 Sep 2025
The amendments to ISQMs, ISAs and ISRE 2400 (Revised) revise the definition of listed entity to align with the definition in the IESBA Code.
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International News
New ISSA 5000 Webinar Series for Sustainability Assurance Engagements
25 Aug 2025
This webinar series is designed to assist sustainability assurance practitioners, firms, jurisdictional standard setters, and professional organizations as they adopt, implement, or apply ISSA 5000.
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International News
IAASB Publishes New Resources to Support ISSA 5000 Adoption and Implementation
14 Aug 2025
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.
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