These narrow scope amendments to IAASB standards revise the definition of listed entity to align with the definition in the International Ethics Standards Board for Accountants’ (IESBA) Code of Ethics for Professional Accountants (including International Independence Standards). The new definition will amend the International Standards on Quality Management and International Standards on Auditing.

The International Auditing and Assurance Standards Board is hosting a three-part global webinar series designed to assist sustainability assurance practitioners, firms, jurisdictional standard setters, and professional organizations as they adopt, implement, or apply International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements (ISSA 5000) Regulators, oversight bodies, and other stakeholders (e.g., preparers, those charged with governance or users of sustainability reporting) may also find these webinars helpful.

This series, ISSA 5000 in Focus, will take participants through ISSA 5000 from engagement acceptance, assessing risks and designing and performing procedures, and finally to concluding and reporting. Each webinar includes an explanation of ISSA 5000 requirements with practical implementation insights, real-world examples, and solutions to common challenges.

Across the three sessions, participants will:

• Gain an understanding of ISSA 5000 concepts, scope, and application.
• Enhance their understanding of the requirements of ISSA 5000, including addressing assurance issues that may be particularly challenging, such as materiality and value chain considerations.
• Explore common pitfalls and how to overcome them.
• Engage directly with IAASB experts during Q&A segments.

Each webinar will take place twice to accommodate different time zones and a global audience. The webinars will air via Zoom with livestreaming on YouTube.

Webinar #1: Foundational Principles and Concepts

• Register for October 1, 11:00 UTC
• Register for October 2, 18:00 UTC

Webinar #2: Engagement Planning, Risk Assessment & Response

• Register for October 7, 11:00 UTC
• Register for October 8, 18:00 UTC

Webinar #3: Concluding and Reporting on Sustainability Assurance Engagements

• Register for October 14, 11:00 UTC
• Register for October 15, 18:00 UTC

Additional details on each webinar are available below.

Webinar #1: Foundational Principles and Concepts

Dates: October 1 (11:00 UTC) or October 2 (18:00 UTC)
Being well prepared sets the tone for a successful sustainability assurance engagement. In this session, IAASB experts will walk participants through the fundamental concepts and underlying premises for applying ISSA 5000—explaining its scope, authority, and why it was developed—and addressing overarching matters in preparing to perform a high-quality sustainability assurance engagement, including making sound engagement acceptance decisions.

• Register for October 1, 11:00 UTC
• Register for October 2, 18:00 UTC

Webinar #2: Engagement Planning, Risk Assessment & Response

Dates: October 7 (11:00 UTC) or October 8 (18:00 UTC)
Planning, risk assessment and response are at the heart of delivering a robust sustainability assurance engagement. Together they enable the practitioner to obtain sufficient appropriate evidence as a basis for their sustainability assurance conclusion. This session explores what is key to an effective strategy and engagement plan under ISSA 5000, and the essential aspects of identifying and assessing the risks of material misstatement of the sustainability information and designing and performing procedures to respond to those risks.

• Register for October 7, 11:00 UTC
• Register for October 8, 18:00 UTC

Webinar #3: Concluding and Reporting on Sustainability Assurance Engagements

Dates: October 14 (11:00 UTC) or October 15 (18:00 UTC)

The assurance engagement culminates in the practitioner’s conclusion about whether the sustainability information is free from material misstatement. The practitioner’s conclusion and assurance report are the ultimate deliverables of the sustainability assurance engagement and are designed to enhance the degree of confidence of intended users about the entity’s sustainability information. In this session, IAASB experts will guide participants through the final stages of the engagement process under ISSA 5000—the evaluation of evidence, forming a conclusion, and preparation of an assurance report.

• Register for October 14, 11:00 UTC
• Register for October 15, 18:00 UTC

The assurance engagement culminates in the practitioner’s conclusion about whether the sustainability information is free from material misstatement.  The practitioner’s conclusion and assurance report are the ultimate deliverables of the sustainability assurance engagement and are designed to enhance the degree of confidence of intended users about the entity’s sustainability information.

Being well prepared sets the tone for a successful sustainability assurance engagement. In this session, IAASB experts will walk participants through the fundamental concepts and underlying premises for applying ISSA 5000—explaining its scope, authority, and why it was developed—and addressing overarching matters in preparing to perform a high-quality sustainability assurance engagement, including making sound engagement acceptance decisions. 

Offered at two different times to accommodate a global audience, this webinar will cover: 

Planning, risk assessment and response are at the heart of delivering a robust sustainability assurance engagement. Together they enable the practitioner to obtain sufficient appropriate evidence as a basis for their sustainability assurance conclusion.

ISSA 5000 in Focus: Webinar Series for Sustainability Assurance Engagements

The IAASB has released two new resources to further support jurisdictions and stakeholders in adopting and implementing the International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements.

1. Extracts from ISSA 5000 for Limited and Reasonable Assurance Engagements

In response to stakeholder requests, the IAASB has prepared reference extracts containing only the material in ISSA 5000 relevant to limited assurance engagements and, separately, reasonable assurance engagements. These extracts are designed to help regulators, standard setters, and other stakeholders more easily identify the requirements and application material most relevant to their jurisdictional decisions. They do not amend or override ISSA 5000, the authoritative text of which remains the full standard.

2. Frequently Asked Questions (FAQ) Document on ISAE 3000 (Revised) and ISAE 3410

The IAASB has published FAQs clarifying that, for jurisdictions adopting IAASB standards, ISAE 3000 (Revised) and ISAE 3410 will no longer apply to sustainability assurance engagements once ISSA 5000 becomes effective in December 2026. These FAQs aim to support a smooth transition and consistent application of the new standard.

In addition, the IAASB has updated the adoption information on its website, reflecting the growing global momentum toward adoption of ISSA 5000.

Together with previously published materials, these publications underscore the IAASB’s commitment to supporting adoption and implementation of ISSA 5000 and fostering high-quality, globally consistent sustainability assurance practices.

Access the extracts, FAQs, and adoption information, as well as previously published materials, on the IAASB website here.

This Frequently Asked Questions document addresses the applicability of ISSA 5000, ISAE 3000 (Revised), and ISAE 3410 for sustainability assurance engagement after the effective date of ISSA 5000 (December 2026). It is intended to assist with adoption and consistent implementation of ISSA 5000.

These extracts of the ISSA 5000 feature the material that is relevant to limited assurance and reasonable assurance engagements. They were prepared in response to requests from stakeholders to be able to separately view the material.