IAASB Releases 2025 Handbook with New Sustainability Standard

Posted 18 September 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 released the 2025 edition of the Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, which now includes the International Standard on Sustainability Assurance (ISSA) 5000.

The 2025 Handbook has been expanded to five volumes to accommodate new and revised standards and to improve user navigation. This edition incorporates the General Requirements for Sustainability Assurance Engagements (ISSA 5000), which serves as a comprehensive, standalone standard for sustainability assurance engagements. The handbook also includes several standards that are not yet effective but have been issued to allow for early adoption and preparation.

The 2025 Handbook is structured as follows:

  • Volume 1: International Standards on Quality Management (ISQM 1 and 2) and International Standards on Auditing (ISA) 200 through 720.
  • Volume 2: ISA 800 through 810, International Auditing Practice Notes (IAPN), and the International Standard on Related Services (ISRS) 4400 (Revised).
  • Volume 3: International Standards on Review Engagements (ISRE) and International Standards on Assurance Engagements (ISAE).
  • Volume 4: The International Framework for Assurance Engagements.
  • Volume 5: The new International Standard on Sustainability Assurance (ISSA) 5000.

Click here to access the webpage to download all 5 Volumes of the new 2025 Handbook: https://www.iaasb.org/publications/2025-handbook-international-quality-management-auditing-review-other-assurance-and-related-services

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

  • For yourself: You must familiarise yourself with the requirements of ISSA 5000 to maintain professional competence in the rapidly evolving field of sustainability assurance and non-financial reporting.
  • For your business: Audit and assurance firms must update their internal methodology manuals and quality management systems to align with the five-volume structure and the specific requirements of the revised standards included in the 2025 edition.
  • For your clients: Entities preparing sustainability disclosures will need to ensure their reporting processes and internal controls are robust enough to meet the assurance criteria set out in ISSA 5000 for future engagements.

Originally published at https://accountingacademy.co.za/news/read/iaasb-new-2025-handbook

The views expressed herein are those of the author and do not necessarily reflect those of Acts Online. Acts Online accepts no responsibility for the accuracy, completeness or fairness of the article, nor does the information contained herein constitute advice, legal or otherwise.