Section Table of Amendments - Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements - Table of Amendments

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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:

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.