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Letter issued to CEOs of RABs regarding approval of statutory auditors as Sustainability Assurance Service Providers prior to 1 January 2026

IAASA issued a letter to the CEOs of Recognised Accountancy Bodies (RABs) with regard to the Supervisory Authority’s expectations for the initial approval of existing statutory auditors to be Sustainability Assurance Service Providers ( SASPs). Statutory Auditors approved prior to 1 January 2026, can seek approval as a SASP by acquiring the requisite knowledge of sustainability reporting and assurance of sustainability reporting through continuing education. IAASA expects the continuing education should be a minimum of 60 hours, a portion of which should be structured. The letter is available to view here