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International Auditing and Assurance Standards Board

The International Auditing and Assurance Standards Board (IAASB) sets high-quality international standards for auditing, assurance, and quality management that strengthen public confidence in the global profession.

IAASB Publishes ISSA 5000

Range of Guidance & Application Materials Planned for January 2025

International Standard on Sustainability Assurance 5000 has been published and is available here. A range of guidance and application materials will be published in January 2025.

The International Organization of Securities Commissions (IOSCO), the international body of securities regulators, has issued a statement of support for ISSA 5000, highlighting how it fulfills key IOSCO recommendations to establish a comprehensive global assurance framework for sustainability-related corporate reporting. Read IOSCO’s statement here.

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Image of IAASB 2023-2024 handbook covers for four volumes

2023-2024 Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements

CURRENT EDITION

For the first time, the 2023-2024 Handbook comprises four volumes to improve the user experience and accommodate new as well as revised standards.