Proposed Amendments to ASSA 5000

The AUASB has released Exposure Draft ED 01/25 seeking public comment on proposed amendments to ASSA 5000 General Requirements for Sustainability Assurance Engagements to:

• address possible practical matters arising on the initial application of international ethical requirements for sustainability assurance under ASSA 5000; and
• provide more time for audit firms to update methodologies for differences between ASSA 5000 and ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information.

Comments on ED 01/25 close 1 May 2025. 

AUASB virtual meeting 159 is to be held on Thursday 27 March 2025

The Public Agenda and Papers are now available for AUASB virtual Meeting 159 to be held on Thursday 27 March 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 26 March 2025, by emailing [email protected], detailing:

AUASB Board Meeting 158 highlights are now available

Highlights for AUASB Board Meeting 158 on 11 March 2025 now available, click here to view.

ISSA 5000 Implementation Guide

The IAASB has recently published ISSA 5000 Implementation Guide to help practitioners in conducting assurance engagements in accordance with ISSA 5000 General Requirements for Sustainability Assurance Engagements.

AUASB virtual board meeting 159 to be held on 27 March 2025

AUASB virtual board meeting 159 to be held on Thursday 27 March 2025. Public papers and Agenda to be posted by COB 20 March 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 Wednesday20 March 2025, by emailing [email protected], detailing:

AUASB virtual meeting 158 is to be held on Tuesday 11 March 2025

The Public Agenda and Papers are now available for AUASB virtual Meeting 158 to be held on Tuesday 11 March 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 Monday 10 March 2025, by emailing [email protected], detailing:

Open for Comment

Access Consultation Papers content on Open For Comment here.

Sustainability & Other Extended External Reporting (EER) Assurance

Access support materials pertaining to sustainability & other extended external reporting (EER) assurance here.

Audit Quality

Access support materials pertaining to audit quality here.

Technology

Access support materials pertaining to technology here.

Quality Management Standards

Access support materials pertaining to quality management standards here.

Not for Profit

Access support materials pertaining to not for profit here.