NovaQTech Insights
IAASB Publishes 2026 Handbook, Bringing Sustainability Assurance Standard ISSA 5000 to the Forefront
The International Auditing and Assurance Standards Board has published the 2026 edition of its handbook, organizing international pronouncements into five volumes covering quality management and auditing, less complex entities, sustainability assurance, review and related services, and the audit-quality framework. Volume 3 is devoted to sustainability assurance under the International Standard on Sustainability Assurance (ISSA) 5000. Several key pronouncements in the handbook take effect in December 2026: the revised fraud responsibilities standard ISA 240, the revised going-concern standard ISA 570, ISSA 5000 itself, and narrow-scope amendments on listed and public interest entity definitions, alongside updates from the ethics board’s project on using the work of an external expert. The handbook is available as a PDF download and in printed format through the board’s website, with translation and reproduction requests handled through the IFAC online permissions system.
Source: Generation Impact Global — https://generationimpact.global/news/iaasb-2026-handbook-sustainability-assurance-standard/