Proposed Withdrawal of GS 021 Engagements under the National Greenhouse and Energy Reporting Scheme, Carbon Pricing Mechanism and Related Schemes

The AUASB is proposing to withdraw GS 021 Engagements under the National Greenhouse and Energy Reporting Scheme, Carbon Pricing Mechanism and Related Schemes.

Joint Research Report: Preparedness of ASX-listed entities for climate-related reporting and assurance requirements: Trends in Annual Report Disclosures in 2023 and 2024.

The AASB, AUASB and CA ANZ have published an independent research report on climate-related disclosures and assurance in the 2023 and 2024 annual reports of ASX-listed entities.

Impact of AI on Auditors

On 14 July 2025, the AUASB issued considerations for auditors on using AI tools in audits, auditing information prepared by an entity using AI, and improving communications using AI

AUASB board meeting 162 to be held on 9 July 2025

The Agenda and Papers are now available for AUASB virtual Meeting 162 to be held on Wednesday 9 July 2025.

Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Tuesday 8 July 2025, by emailing [email protected], detailing:

AUASB Board Meeting 161 highlights are now available

Highlights for AUASB Board Meeting 161 on 11 Jun 2025 now available, click here to view.

Minor amendments to ASSA 5000 General Requirements for Sustainability Assurance Engagements

The AUASB decided in May 2025 to amend ASSA 5000 to address practical Implementation matters.

The AUASB will consider adopting any revised APES 110 that includes the new Part 5 from the APESB’s
effective date.