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Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements
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Obtaining a Copy of this Standard on Sustainability Assurance
The most recently compiled version of Standard on Sustainability Assurance, original Standard and amending Standard (see Compilation Details) are available on the Auditing and Assurance Standards Board (AUASB) website: www.auasb.gov.au
Contact Details
Auditing and Assurance Standards BoardPhone: (03) 8080 7400E-mail: enquiries@auasb.gov.auPostal Address:PO Box 204, Collins Street WestMelbourne Victoria 8007AUSTRALIA
Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to the Director – National, Auditing and Assurance Standards Board, PO Box 204, Collins Street West, Melbourne, Victoria 8007 or sent to enquiries@auasb.gov.au. Otherwise, no part of this Standard on Sustainability Assurance may be reproduced, stored or transmitted in any form or by any means without the prior written permission of the AUASB except as permitted by law.
This Australian Standard on Sustainability Assurance reproduces substantial parts of the corresponding International Standard on Sustainability Assurance issued by the International Auditing and Assurance Standards Board (IAASB). The AUASB acknowledges that the International Federation of Accountants is the owner of copyright in the International Standard on Auditing incorporated in this Standard on Sustainability Assurance throughout the world.
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Further information and requests for authorisation to reproduce this Standard on Sustainability Assurance for commercial purposes outside Australia should be addressed to the Director – National, Auditing and Assurance Standards Board, PO Box 204, Collins Street West, Melbourne, Victoria 8007 or sent to enquiries@auasb.gov.au. Any decision to approve a request may also require the agreement of IFAC.
ISSN 1833-4393
CONTENTS
COMPILATION DETAILS
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Written Representations from Management and Those Charged with Governance.......A506-A507
Other Information.....................................................A508-A518
Forming the Assurance Conclusion........................................A519-A536
Preparing the Assurance Report...........................................A537-A602
Appendix 1: Sustainability Matters and Sustainability Information
Appendix 2: The Practitioner’s Consideration of the Entity’s Process to Identify Sustainability Information to be Reported
Appendix 3: Illustrations of Assurance Reports on Sustainability Information
COMPILATION DETAILS
Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements (as Amended)
This compilation takes into account amendments made up to and including 9 July 2025 and was prepared on 18 July 2025 by the Auditing and Assurance Standards Board (AUASB).
This compilation is not a separate Standard on Sustainability Assurance made by the AUASB. Instead, it is a representation of ASSA 5000 (February 2025) as amended by other AUASB Standards which are listed in the Table below.
Table of Standards
Standard
Date made
Operative Date
ASSA 5000
28 January 2025
Periods beginning on or after 1 January 2025 or as at a specific date on or after 1 January 2025
ASSA 2025‑3
23 May 2025
Periods beginning on or after 1 January 2025 and as at the end of that period or as at a specific date on or after 31 December 2025 and for periods ending on that date except where the period commenced before 1 January 2025
AUASB 2025-7
9 July 2025
As outlined in paragraph Aus 0.3
Legislation History
Standard
Registration Number
Registration Date
Commencement Date
ASSA 5000
F2025L00107
13 February 2025
14 February 2025
ASSA 2025-3
F2025L00606
28 May 2025
29 May 2025
AUASB 2025-7
F2025L00853
17 July 2025
18 July 2025
Table of Amendments
Paragraph affected
How affected
By … [paragraph]
Conformity with International Standards on Sustainability Assurance section
Amended
ASSA 2025‑3 [6]
Aus 0.1 to Aus 0.3
Amended
ASSA 2025‑3 [7]
Aus 6.1(a)
Amended
ASSA 2025‑3 [8]
Aus 18.1
Amended
ASSA 2025‑3 [9]
A61
Amended
ASSA 2025‑3 [10]
Appendix 3 – Illustration 1 to Illustration 4
Amended
ASSA 2025‑3 [11] to [15]
Conformity with International Standards on Sustainability Assurance section
Amended
AUASB 2025-7 [6]
Aus 6.1(a)
Amended
AUASB 2025-7 [7]
Aus 18.1
Amended
AUASB 2025-7 [8]
A61
Amended
AUASB 2025-7 [9]
Appendix 3 – Illustration 1 to Illustration 4
Amended
AUASB 2025-7 [10] to [13]
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.
Conformity with International Standard on Sustainability Assurance
This Standard on Sustainability Assurance conforms with International Standard on Sustainability Assurance ISSA 5000 General Requirements for Sustainability Assurance Engagements issued by the International Auditing and Assurance Standards Board other than as detailed below.
Paragraphs that have been added to this Standard on Sustainability Assurance (and do not appear or appear differently in/from the text of the equivalent ISSA) are identified with the prefix “Aus”.
The following paragraphs and definitions are additional to or have been amended from ISSA 5000:
Paragraph
Summary of Change
Aus 6.1
Replaces ISSA 5000 introductory paragraph 6 to refer to ‘the provisions of the Code (which is defined in paragraph Aus 18.1) instead of ‘the provisions of the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code) related to sustainability assurance engagements’.
Aus 18.1
Introduces the definition of ‘the Code’ being different versions of ‘APES 110 Code of Ethics for Professional Accountants (including Independence Standards) depending upon the engagement and reporting period (see also Aus 18.3 below).
Aus 18.2
Replaces the definition of ‘Engagement team’ to prohibit the use of internal auditors to provide direct assistance in a sustainability assurance engagement.
Aus 18.3
Replaces the definition of ‘Relevant ethical requirements’ to refer to ‘the Code’ (see Aus 18.1 above). The definition also includes specific reference to the requirements of Chapter 2M of the Corporations Act 2001.
Aus 18.4
Explains the different terms used in the Corporations Act 2001 and AUASB Standards.
Aus 42.1 and Aus 42.2
These paragraphs prohibit the use of internal auditors to provide direct assistance in a sustainability assurance engagement.
Aus A29.1
Prohibits the use of internal auditors to provide direct assistance in a sustainability assurance engagement.
Throughout
Replaced ‘the IESBA Code’ with ‘the Code’ (see also Aus 18.1 above).
Appendix 3
The illustrative assurance reports have been amended consistent with the definition of ‘the Code’ in paragraph Aus 18.1.
This Standard on Sustainability Assurance incorporates terminology and definitions used in Australia.
Compliance with this Standard on Sustainability Assurance enables compliance with ISSA 5000.