IAASB

The International Auditing and Assurance Standards Board (IAASB) sets high-quality international standards for auditing, assurance, and quality management that strengthen public confidence in the global profession.

International Standard on Sustainability Assurance 5000

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Technology Position

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A New Standard for Audits of Less Complex Entities

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Proposed Revisions Related to Fraud (ISA 240 (Revised))

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IAASB Approves ISSA 5000

Formal Publication Expected in December; Range of Guidance & Application Materials Planned for January 2025

The IAASB approved International Standard on Sustainability Assurance 5000 on September 20. With this milestone, we will now finalize the text of the standard for certification by the Public Interest Oversight Board.

We have shared final language of the standard, available in the September meeting agenda papers, and expect to formally publish by the end of the year. In January 2025, we’ll publish a range of guidance and application materials.