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Assurance standards keeping pace on non-financial reporting

  • IAASB - Assurance Image

Mar 23, 2021

On March 23, 2021, the International Auditing and Assurance Standards Board (IAASB) published an article by Chair Tom Seidenstein, IAASB Chair, on how it supports the application of ISAE 3000 (Revised).

At its March 2021 meeting last week, the IAASB approved Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements. This guidance marks a significant step forward in supporting the evolving field of assurance for non-financial reporting. To help stakeholders understand the role of both the guidance and ISAE 3000 (Revised), which is the IAASB’s authoritative pronouncement, IAASB Chair Tom Seidenstein published an article detailing the guidance and how it supports the application of ISAE 3000 (Revised), growing demands for non-financial information reporting and assurance thereon, and the IAASB’s ongoing commitment to the consistent performance of quality engagements. The guidance will be published in April.

Review the press release on the IAASB's website.

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