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Amendments to ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001
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This Standard amends ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001 to specify how the phasing in of assurance applies to voluntary sustainability reports in accordance with the amendments made to the Corporations Act 2001 by the Treasury Laws Amendments (Strengthening Financial Systems and Other Measures) Act 2025 and to make other minor amendments to ASSA 5010.
The Auditing and Assurance Standards Board (AUASB) makes this Standard on Sustainability Assurance ASSA 2025-10 Amendments to ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001 pursuant to section 227B(1)(a) of the Australian Securities and Investments Commission Act 2001 and subsection 1707E(2) of the Corporations Act 2001 (the Act) for the purposes of s336 of the Act. ASSA 5010 was issued by the AUASB as required by s1707E(2) of the Act.
Dated: 17 December 2025 D Niven
Chair – AUASB
This ASSA amends ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001 which specifies the extent and timing of audits and reviews of information in sustainability reports as required by Australian legislation. There are no equivalent standards issued by the International Auditing and Assurance Standards Board (IAASB).