Standard on Sustainability Assurance ASSA 2025-3 Amendments to ASSA 5000 General Requirements for Sustainability Assurance Engagements
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Conformity with International Standards
The amendments made by this ASSA to ASSA 5000 General Requirements on Sustainability Assurance Engagements apply APES 110 in place of Part 5 of the International Ethics Standards for Sustainability Assurance (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (Part 5 of the IESBA Code). ASSA 5000 does not conform with ISSA 5000 General Requirements on Sustainability Assurance Engagements issued by the International Auditing and Assurance Standards Board to the extent of this amendment.
It is envisaged that ASSA 5000 will be fully consistent with ISSA 5000 after the commencement of ISSA 5000. ISSA 5000 is effective for assurance engagements on sustainability information reported:
- For periods beginning on or after 15 December 2026; or
- As at a specific date on or after 15 December 2026.