A user-friendly tool that allows the International Auditing and Assurance Standards Board (IAASB) to obtain the views of stakeholders on the newly proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements, is open for comment, a news release said.
The survey is open to “stakeholders who may not ordinarily respond to IAASB consultations, including preparers of sustainability information, those with the oversight of its preparation, investors and other users of the sustainability information, sustainability reporting standard setters, and members of the academic community”, the release said.
The survey is intended to obtain insights on certain matters addressed in the exposure draft released last month. The results will be considered by the IAASB along with other feedback on the proposals for the purposes of finalising the proposed standard, the survey publication said. It will be open for comment until 1 December.
In the same news release, the IAASB announced upcoming webinars and in-person events which are scheduled to take place throughout September and at the start of October for practitioners and regulators to learn more about the proposed standard.
— To comment on this article or to suggest an idea for another article, contact Steph Brown at Stephanie.Brown@aicpa-cima.com.
