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 Publishes ISSA 5000

Range of Guidance & Application Materials Planned for January 2025

International Standard on Sustainability Assurance 5000 has been published and is available here. A range of guidance and application materials will be published in January 2025.

The International Organization of Securities Commissions (IOSCO), the international body of securities regulators, has issued a statement of support for ISSA 5000, highlighting how it fulfills key IOSCO recommendations to establish a comprehensive global assurance framework for sustainability-related corporate reporting. Read IOSCO’s statement here.