IAASB Withdraws ISAE 3410 for ISSA 5000

Posted 21 May 2025 Written by Acts Online
Category Financial and Accounting

Brought to you by SA Accounting Academy: The International Auditing and Assurance Standards Board (IAASB) has approved the withdrawal of International Standard on Assurance Engagements (ISAE) 3410, Assurance Engagements on Greenhouse Gas Statements.

The withdrawal of ISAE 3410 represents a consolidation of sustainability assurance standards following the 2024 approval and certification of International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. ISSA 5000 is designed to address the assurance of all types of sustainability information, including greenhouse gas (GHG) emissions, regardless of the reporting framework or presentation method.

The regulatory timeline for this transition is as follows:

  • ISSA 5000 is effective for assurance engagements on sustainability information reported for periods beginning on or after 15 December 2026.
  • The withdrawal of ISAE 3410 will take effect from the same date, applying to assurance engagements for periods beginning on or after 15 December 2026.

Until the effective date in December 2026, ISAE 3410 remains the applicable standard for specific GHG statement assurance engagements, unless a practitioner elects for early adoption of ISSA 5000.

Click here to view the official announcement from the IAASB regarding the withdrawal of ISAE 3410.

What this means for you, your business, or your clients

  • For yourself: You must transition your technical training from ISAE 3410 to ISSA 5000 to ensure you can provide compliant sustainability assurance services for reporting periods starting in late 2026.
  • For your business: Firms must update their assurance methodologies and engagement letter templates to replace references to ISAE 3410 with ISSA 5000 for all GHG and sustainability reporting cycles beginning on or after 15 December 2026.
  • For your clients: Clients who currently require assurance on GHG statements must be advised that the assurance framework will shift to ISSA 5000, which may involve broader data requirements beyond just emissions metrics.

Originally published at https://accountingacademy.co.za/news/read/iaasb-withdrawal-of-isae-3410

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