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Standard on Sustainability Assurance ASSA 2025-3 Amendments to ASSA 5000 General Requirements for Sustainability Assurance Engagements
AUTHORITY STATEMENTAUTHORITY STATEMENT
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AUTHORITY STATEMENT
The Auditing and Assurance Standards Board (AUASB) makes this Standard on Sustainability Assurance ASSA 2025-3 Amendments to ASSA 5000 General Requirements for Sustainability Assurance Engagements as an assurance standard pursuant to section 227B(1)(a) and (b) of the Australian Securities and Investments Commission Act 2001 and for the purposes of s336 of the Corporations Act 2001.