Australian Standard on Sustainability Assurance ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001
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Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| 9 | Amended | ASSA 2025‑10 [7] |
| Appendix | Amended | ASSA 2025‑10 [8] |
AUTHORITY STATEMENT
The Auditing and Assurance Standards Board (AUASB) makes this Standard on Sustainability Assurance ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001 as an auditing standard 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 section 336 of the Act.
This Standard on Sustainability Assurance is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied.
Conformity with International Sustainability Assurance Standards
This standard has been made to specify the extent and timing of audits and reviews of information in sustainability reports as required by Australian legislation. There is no equivalent International Auditing and Assurance Standards Board standard.