The Auditing and Assurance Standards Council (AASC) has approved on January 27, 2025 the adoption of International Standard on Sustainability Assurance 5000 (ISSA 5000), General Requirements for Sustainability Assurance Engagements and Conforming Amendments to Other International Standards Arising from ISSA 5000, issued by the International Auditing and Assurance Standards Board (IAASB) in November 2024, as Philippine Standard on Sustainability Assurance 5000 (PSSA 5000), General Requirements for Sustainability Assurance Engagements and Conforming Amendments to Other International Standards Arising from PSSA 5000.
