ACCA welcomes the opportunity to comment in response to the FRC Proposed International Standard on Sustainability Assurance (ISSA) (UK) 5000.

We believe that ISSA (UK) 5000 should also be the standard for mandatory use once the government adopts a regulatory regime that could potentially require mandatory sustainability assurance. As noted in the consultation paper, ISSA 5000 is comprehensive, stand-alone and suitable for any assurance engagement.

We encourage proactive signalling by the FRC that ISSA 5000 (UK) will likely be the standard used when assurance becomes mandatory. We also suggest that the FRC works with policymakers to embed it into future legislation or regulatory guidance.

To read our response in full, please download the consultation document found on this page.