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5. ISSA 5000: What accountants need to know
The International Auditing and Assurance Standards Board (IAASB) approved International Standard on Sustainability Assurance (ISSA) 5000 General Requirements for Sustainability Assurance Engagements in September 2024.
This article, published before the new standard was issued, examines its potential impact on practitioners. It urges them to act quickly to understand the new assurance requirements and how they apply across various sustainability reporting frameworks.
It provides a top-level summary of the new standard, but also suggests practitioners review the range of guidance and application materials set to be published in January 2025.
