Australian Government
Auditing and Assurance Standards Board
Thursday, April 20, 2023
This Sustainability Assurance publication, prepared by AUASB staff, is the third in a series, with the first update issued in October 2022 and the second update issued in February 2023. This publication is more technical in nature than the previous publications and provides an update as to key advancements in the IAASB’s Proposed International Standard on Sustainability Assurance (ISSA) 5000. Importantly, the IAASB intends to issue the Exposure Draft of Proposed ISSA 5000 in the second half of 2023. The AUASB plans to conduct extensive outreach during the exposure period to ensure Australian feedback on the IAASB Exposure Draft is captured and shared with the IAASB. The IAASB has targeted approval of a final standard in the second half of 2024.