Australian Government
Auditing and Assurance Standards Board
Standards on Sustainability Assurance establish requirements and provide application and other explanatory material on the responsibilities of an auditor or a practitioner when engaged to undertake a sustainability assurance engagement.
| No. | Title | Notes | Approval Date | Operative Date* |
| ASSA 5000 | General Requirements for Sustainability Assurance Engagements | Explanatory Statement | 28 Jan 2025 | 1 Jan 2025 |
| ASSA 5010 | Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001 | Explanatory Statement | 28 Jan 2025 | 1 Jan 2025 |