IRBA Issues Staff Audit Practice Alert 12 on Sustainability Assurance

Posted 04 March 2026 Written by Acts Online
Category Sustainability Reporting

Brought to you by SA Accounting Academy: The Independent Regulatory Board for Auditors (IRBA) has issued new guidance to assist practitioners in navigating the transition to international sustainability assurance standards.

Following the adoption of the International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements, the Independent Regulatory Board for Auditors (IRBA) has issued Staff Audit Practice Alert (SAPA) 12: New Frequently Asked Questions on Sustainability Assurance Engagements. This document is designed to support the local auditing profession in response to the rapid evolution of the sustainability reporting landscape.

This Alert officially replaces the previous guidance contained in Staff Audit Practice Alert 8, which was issued in October 2022. It serves as a primary technical resource for Registered Auditors (RAs) and other practitioners performing assurance engagements on non-financial information in South Africa.

The 23-page document provides clarity on several critical areas, including:

  • The transition from previous frameworks to the ISSA 5000 standard;
  • The scope of sustainability assurance engagements;
  • Practical application of assurance procedures to ESG (Environmental, Social, and Governance) data; and
  • Consistency in reporting requirements for stakeholders.

Click here to download the 23-page Staff Audit Practice Alert 12: New FAQ — Sustainability Assurance Engagements.

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

  • For yourself: You must familiarize yourself with the specific interpretations in SAPA 12 and the requirements of ISSA 5000 to maintain professional competency in the evolving field of sustainability assurance.
  • For your business: Audit firms must update their internal methodologies, engagement templates, and quality management systems to align with the guidance in SAPA 12, ensuring that Staff Audit Practice Alert 8 is no longer used for current engagements.
  • For your clients: Clients preparing sustainability reports will need to ensure their internal data collection and control environments are robust enough to meet the evidence requirements of ISSA 5000 as interpreted by the IRBA.

Originally published at https://accountingacademy.co.za/news/read/irba-staff-audit-practice-alert-12-new-faqs-on-sustainability-assurance-engagements

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