The AUASB has released a Consultation Paper seeking public comment on the proposed prohibition of direct assistance provided by internal auditors in sustainability assurance, consistent with the existing prohibition for financial report audits.
Read moreThe AUASB has released an Exposure Draft of a Proposed Australian Standard on Sustainability Assurance ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001 (ED 02/24) that outlines a proposed timeline for when information in a sustainability report prepared in accordance with Chapter 2M of the Corporations Act 2001 would be subject to audit and/or review. These proposals will affect preparers, users, and auditors, and it is important that we hear the views of a wide range of stakeholders. Comments close 16 November 2024.
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