COPYRIGHTCOPYRIGHT

COPYRIGHT

© 2025 Commonwealth of Australia. The text, graphics and layout of this Standard on Sustainability Assurance are protected by Australian copyright law and the comparable law of other countries. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non‑commercial use subject to the inclusion of an acknowledgment of the source as being the Australian Auditing and Assurance Standards Board (AUASB).

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.

All existing rights in this material are reserved outside Australia. Reproduction outside Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use only.

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