ISSA 5000 Frequently Asked Questions: Applicability Matters

This Frequently Asked Questions document addresses the applicability of ISSA 5000, ISAE 3000 (Revised), and ISAE 3410 for sustainability assurance engagement after the effective date of ISSA 5000 (December 2026). It is intended to assist with adoption and consistent implementation of ISSA 5000.

The FAQs are designed to highlight, illustrate, or explain aspects of ISSA 5000 and do not constitute an authoritative or official IAASB pronouncement. They do not amend or override ISSA 5000, the text of which alone is authoritative. Reading the FAQs is not a substitute for reading ISSA 5000, nor is it intended to be exhaustive.