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IAASB: FAQs on ISAE 3000
- 19 August 2025
- Sustainability Reporting
- South African Accounting Academy
Summary:
The International Auditing and Assurance Standards Board (IAASB) has released a Frequently Asked Questions (FAQ) Document on ISAE 3000 (Revised) and ISAE 3410, a new resource to further support jurisdictions and stakeholders in adopting and implementing the International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements.
Article:
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.
The FAQs are designed to highlight, illustrate, or explain aspects of ISSA 5000.
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.
This publication forms part of a package of guidance and support for practitioners, which will be complimented by a webinar series in Q3 and Q4 2025.
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 adoption information, as well as previously published materials, on the IAASB website at https://www.iaasb.org/focus-areas/understanding-international-standard-sustainability-assurance-5000
Click here to download the 3-page FAQ document:
Relevance to Auditors, Independent Reviewers & Accountants:
- As an auditor and independent reviewer, you need to comply with International Standards on Auditing and other Assurance Services – including Sustainability Assurance, and thus you need knowledge of relevant standards that apply as well as when they become effective.
- Failure to adhere to ISAs may be interpreted as negligence and you could be held liable.
- As an auditor, independent reviewer and sustainability assurance practitioner, you should be aware of new standards and publications (like guidance and support materials) issued by the standard-setting bodies, e.g. the IAASB.