About

From 2025, major Australian entities will be required to prepare climate-related financial disclosures under AASB S2, with assurance delivered in accordance with the new Australian Sustainability Assurance Standards (ASSA 5000 and ASSA 5010). This 90-minute webinar provides auditors and assurance practitioners with practical guidance to plan and perform assurance engagements over climate statements.

Participants will explore the general requirements of ASSA 5000, including engagement acceptance, evidence evaluation, and reporting. The session also examines the phased assurance pathway in ASSA 5010 and the links to ethical and independence obligations under APES 110 and quality management requirements in ASQM 1.

Key Topics Covered:

• Overview of ASSA 5000 and ASSA 5010 requirements
• Assurance preconditions, evidence, and reporting
• Ethical and independence responsibilities under APES 110
• Practical implementation and documentation expectations

Who Should Attend:
Auditors, assurance practitioners, and sustainability professionals providing assurance over climate-related financial disclosures

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