In June 2018, the IAASB approved ISA 540 (Revised), Auditing Accounting Estimates as a final standard

This FAQ focuses on the relevance of International Standard on Sustainability Assurance (ISSA) 5000 to assurance on sustainability reports to be issued in the European Union. It provides a high-level understanding of how ISSA 5000 can support consistent, high-quality sustainability assurance engagements in the EU—enhancing users’ confidence in sustainability information prepared in accordance with the European Sustainability Reporting Standards (ESRS).

Expected publication Date: 2026-01-31

Expected publication Date: 2026-01-29

Expected publication Date: 2025-12-26

Expected publication Date: 2026-03-31

Expected publication Date: 2026-03-31