This Frequently Asked Questions document addresses the applicability of ISSA 5000, ISAE 3000 (Revised), and ISAE 3410 for sustainability assurance engagement after the effective date of ISSA 5000 (December 2026). It is intended to assist with adoption and consistent implementation of ISSA 5000.

These extracts of the ISSA 5000 feature the material that is relevant to limited assurance and reasonable assurance engagements. They were prepared in response to requests from stakeholders to be able to separately view the material.

In this short video, IESBA Program and Senior Director Ken Siong offers a brief preview of the key topics and discussions that will shape the agenda for the IESBA Board's June meeting.