Auditing and Assurance Standards Board

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Assurance on voluntary Corporations Act sustainability reports

The AUASB has issued ASSA 2025-10 which requires the phasing in of assurance for Group 1, 2 and 3 entities to be applied for voluntary sustainability reports under the Corporations Act 2001. For more information click here.

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AUASB virtual meeting 171 is to be held on Tuesday 6 January 2026

The Agenda and Papers are now available for AUASB virtual meeting 171 to be held on Tuesday 6 January 2026.

Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Monday 5 January 2026, by emailing [email protected], detailing:

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AUASB virtual meeting 170 is to be held on Wednesday 17 December 2025

The Agenda and Papers are now available for AUASB virtual meeting 170 to be held on Wednesday 17 December 2025.

Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Tuesday16 December 2025, by emailing [email protected], detailing:

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AUASB virtual meeting 169 is to be held on Thursday 4 December 2025

The Public Agenda and Papers are now available for AUASB virtual meeting 169 to be held on Thursday 4 December 2025.

Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Wednesday 3 December 2025, by emailing [email protected], detailing:

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AUASB virtual board meeting 168 to be held on 12 November 2025

The Agenda and Papers are now available for AUASB virtual Meeting 168 to be held on Wednesday 12 November 2025.

Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Tuesday 11 November 2025, by emailing [email protected], detailing:

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Proposed illustrative Corporations Act sustainability auditor’s reports

The AUASB has released ED 03/25 Proposed Australian Standard on Sustainability Assurance ASSA 2025-11 Amendments to ASSA 5000 General Requirements for Sustainability Assurance Engagements. The exposure draft proposes adding four illustrative Corporations Act auditor’s reports to ASSA 5000. Comments are due 3 December 2025.

Please note: We have experienced an error submitting comment letters via our website so please email your submissions directly to: [email protected]

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