Course Description

Synopsis:

IAASB has developed a global sustainability assurance standard. The proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements, will serve as a comprehensive, standalone standard suitable for any sustainability assurance engagements. It will apply to sustainability information reported across any sustainability topic and prepared under multiple frameworks, including the recently released IFRS Sustainability Disclosure Standards S1 and S2. The proposed standard is profession agnostic, supporting its use by both professional accountant and non-accountant assurance practitioners.

The final standard will be issued before the end of 2024. 

To help with the understanding of the proposed ISSA 5000, the IAASB has recorded the Global Webinar Series, Assurance on Sustainability Reporting, Part 1 and 2 in September 2023. 

Learn more about proposed ISSA 5000 at: iaasb.org/understanding-international-standard-sustainability-assurance-5000.

Learn more about ISSA 5000 issued in November 2024: iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance

Intended For:

• Audit Professionals / PAIP 

Competency Mapping: 

• CPE Category 3 = 2.0 CPE Hours (sustainability assurance standards)