What is it?
Assurance standard issued or operated by IAASB.
Regulatory recognitionAccepted under CARB SB 253 regs; CSRD limited-assurance basis
Standards & schemes · Assurance standard
ISAE 3000 (Revised)
IAASB
Which version is current?
Profile version 2. Official information last verified 22 August 2026.
Who and what does it cover?
- Geography
- Global
- Sectors
- All sectors
- Scope
- Report / KPI-level
What does it require?
The core standard for assurance engagements other than financial-statement audits — the default framework for sustainability assurance worldwide.
What it does not demonstrateThe standard does not by itself prove that an assurance engagement occurred or that a favourable conclusion was reached.
How is conformity assessed?
Limited or reasonable assurance
Grievance mechanismNot specified in this profile
Who makes the decision?
IAASB
Assurance arrangementLimited or reasonable assurance
Chain of custody
Not specified in this profile
ISEAL membershipNot specified in this profile
Conditional relationships
Claims it may support
A relationship does not mean that the standard proves or validates every use of a claim.
Independently verified sustainability reportProvides evidence for · Governs the assurance engagement whose statement supports the claim; not itself a performance standard.see standards.last_verifiedScope 1, 2 and 3 emissions independently verifiedProvides evidence for · Governs the assurance engagement whose statement supports the claim; not itself a performance standard.see standards.last_verified
Legal context
Laws referencing it
Dictionary
Dictionary concepts
Version record
What has changed
- Version 2Initial profile published after recorded site-owner/editor review of the complete standards batch.
- Version 1Initial private editorial draft imported from the reviewed standards handover.
Last verified 22 August 2026. This neutral profile is informational and does not recommend, rank or endorse the standard.