Course Description

Synopsis:

The International Standard on Sustainability Assurance (ISSA) 5000 is effective for periods beginning on or after December 15, 2026. In this first of three "ISSA 5000 in Focus" webinars, IAASB experts will walk participants through the fundamental concepts and underlying premises for applying ISSA 5000, explaining its scope, authority, and why it was developed, and addressing overarching matters in preparing to perform a high-quality sustainability assurance engagement, including making sound engagement acceptance decisions. 

This session will cover: 

• Overview of ISSA 5000, including its scope and applicability 
• Understanding key overarching engagement matters such as quality management, relevant ethical requirements, assurance skills and techniques and sustainability competence, professional skepticism and professional judgement, and the need for communication and documentation. 
• Using the work of others, including the work of an expert or the work of another practitioner 
• Establishing whether the preconditions for an assurance engagement are present 
• Deciding whether to accept an engagement and agreeing on terms 

Watch more "ISSA 5000 in Focus" webinars at: 

• ISSA 5000 in Focus: Engagement Planning, Risk Assessment & Response (Webinar #2)
• ISSA 5000 in Focus: Concluding and Reporting on Sustainability Assurance Engagements (Webinar #3)

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

Intended For:

• Audit Professionals / PAIP 

Competency Mapping: 

• CPE Category 3 = 1.0 CPE Hour (sustainability assurance standards)