Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements
Operative DateOperative Date
Start here
Get a plain-English read of Operative Date
Turn the raw legal text into a practical explanation grounded in Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements.
Operative Date
Aus 0.3 Subject to paragraph Aus 0.4, this ASSA is effective for assurance engagements on sustainability information reported as follows:
- For information presented in a sustainability report under Chapter 2M of the Corporations Act 2001 - For periods beginning on or after 1 January 2025 and as at the end of that period;
- For all other engagements - 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.
Earlier application of this ASSA is permitted, except where the NGER Determination applies and that determination does not permit this ASSA to be applied.
Aus 0.4 For assurance engagements on sustainability information in a sustainability report under Chapter 2M of the Act for a financial year commencing from 1 January 2025 to 30 June 2030, this ASSA applies as specified in Australian Sustainability Assurance Standard ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001.