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ISAE (Ireland) 3000

September 27, 2024

Assurance Engagements Other Than Audits or Reviews of Historical Financial Information – Assurance of Sustainability Reporting in Ireland. International Standard on Assurance Engagements (Ireland) (ISAE (Ireland) 3000) deals with assurance engagements other than audits or reviews of historical financial information, which are dealt with in International Standards on Auditing (Ireland) (ISAs (Ireland)) and International Standards … Continued

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Letter issued to Audit Committee Chairs regarding responsibilities of Audit Committees for compliance with the Corporate Sustainability Reporting Directive

August 7, 2024

IAASA issued a letter to Audit Committee Chairs highlighting responsibility for the process of preparing the sustainability reports as well as for monitoring the assurance process. The letter also highlights IAASA’s expectation that compliance with these requirements may significantly impact the annual reporting timelines. The letter is available to view here.

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Feedback Paper to the Consultation on Adoption of a Sustainability Assurance Standard in Ireland

June 20, 2024

The Feedback Paper is available on this link. The Responses Received are available on this link

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Comment letter relating to the IESBA’s Exposure Draft on International Ethics Standards for Sustainability Assurance (including International Independence Standards)

May 22, 2024

Comment letter relating to the IESBA’s Exposure Draft on International Ethics Standards for Sustainability Assurance (including International Independence Standards)

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IAASA response to IAASB’s Exposure Draft on ISSA 5000

January 3, 2024

IAASA’s response to IAASB’s Exposure Draft on ISSA 5000, General Requirements For Sustainability Assurance Engagements. View Document

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