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Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements
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AUTHORITY STATEMENT
Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements (as amended to 9 July 2025) is set out in paragraphs Aus 0.1 to Appendix 3.
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.