GermanyWirtschaftsprüferkammer
CEAOB delivers advice for EU sustainability assurance standard
The advice proposes EU add-ons and carve-outs to ISSA 5000; the Commission must adopt the standard by 1 July 2027 and a consultation is expected shortly.
By Taxxa AI OyPublished 6 October 2026
The Committee of European Auditing Oversight Bodies (CEAOB) delivered its Technical Advice for a European limited-assurance standard on sustainability reporting to the European Commission at the end of September 2026WPK and published it on its website. The Wirtschaftsprüferkammer (WPK) flagged the document on 6 October 2026. The advice proposes Union-specific additions (add-ons) and deletions (carve-outs) to the IAASB's International Standard on Sustainability Assurance (ISSA) 5000, answering a Commission request of 27 January 2026.
The advice is a staging post, not an applicable standard. The Commission must adopt the assurance standard by delegated act under Article 26a(3) of the Audit Directive as amended by the CSRDWPK — originally by 1 October 2026
WPK, now by 1 July 2027 after the Omnibus Directive (EU) 2026/470 moved the deadline
WPK. A public consultation by the Commission on the basis of the Technical Advice is expected shortly; the standard itself still has to be adopted by delegated act.
ISSA 5000 itself stands ready as the global base. The IAASB approved it on 20 September 2024, the Public Interest Oversight Board endorsed it on 12 November 2024, and the final General Requirements for Sustainability Assurance Engagements — with conforming and consequential amendments to other IAASB standards — were published in November 2024. The European advice tailors that base to Union law rather than replacing it: assurance firms and Wirtschaftsprüfer tracking the CSRD assurance track should therefore read the Technical Advice now to see where European engagements would diverge from a plain ISSA 5000 engagement, and prepare to respond to the coming consultation, while continuing to work under current national assurance arrangements until the delegated act arrives.
Legal basis: Article 26a(3) of the Audit Directive as amended by the CSRD, with the adoption deadline as shifted by the Omnibus Directive (EU) 2026/470; Commission request of 27 January 2026; CEAOB Technical Advice of late September 2026 building on ISSA 5000.
Read the CEAOB Technical Advice now to map where European engagements would diverge from plain ISSA 5000, and prepare to respond to the Commission's coming consultation.