Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements (Cth)

ASSA 5000 (January 2025)

Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements

Issued by the Auditing and Assurance Standards Board

Obtaining a Copy of this Standard on Sustainability Assurance

This Standard on Sustainability Assurance is available on the Auditing and Assurance Standards Board (AUASB) website: www.auasb.gov.au

Contact Details Auditing and Assurance Standards Board Phone: (03) 8080 7400 E-mail: enquiries@auasb.gov.au

Postal Address: PO Box 204, Collins Street West Melbourne Victoria 8007 AUSTRALIA

COPYRIGHT

© 2025 Commonwealth of Australia. The text, graphics and layout of this Standard on Sustainability Assurance are protected by Australian copyright law and the comparable law of other countries. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non‑commercial use subject to the inclusion of an acknowledgment of the source as being the Australian Auditing and Assurance Standards Board (AUASB).

Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to the Director – National, Auditing and Assurance Standards Board, PO Box 204, Collins Street West, Melbourne, Victoria 8007 or sent to enquiries@auasb.gov.au. Otherwise, no part of this Standard on Sustainability Assurance may be reproduced, stored or transmitted in any form or by any means without the prior written permission of the AUASB except as permitted by law.

This Australian Standard on Sustainability Assurance reproduces substantial parts of the corresponding International Standard on Sustainability Assurance issued by the International Auditing and Assurance Standards Board (IAASB). The AUASB acknowledges that the International Federation of Accountants is the owner of copyright in the International Standard on Auditing incorporated in this Standard on Sustainability Assurance throughout the world.