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Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements
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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 |