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 on Review Engagements (Ireland).
Effective Date
ISAE (Ireland) 3000 is effective for assurance of sustainability reporting where the assurance report is dated on or after December 15, 2024.
Amendments to firms’ systems of quality management related to the assurance of sustainability reporting must be designed and implemented by 15 December 2024. An evaluation of the updated system of quality management must be performed within one year of this date.
Current Standard