ACCA welcomes the opportunity to respond to the Draft Exposur (ED) Standar Asurans Keberlanjutan (SAKb) 5000, issued by the Dewan Standar Profesional Akuntan Publik I (DSPAP I) – Institut Akuntan Publik Indonesia (IAPI).

We commend DSPAP I – IAPI for its progressive step in adopting the International Standard on Sustainability Assurance (ISSA) 5000, and for running a transparent public consultation process on this ED. In preparing this response, we engaged our ACCA Indonesia Member Panel to gather input on the ED and ensure alignment with ACCA’s global policy position on the ISSA 5000.

ACCA has long supported a globally consistent approach to the development and application of sustainability assurance standards. We support the IAASB’s role in setting ISSA 5000 as the global baseline for sustainability assurance, a standard that is comprehensive, framework-neutral, and profession-agnostic, so that it can be applied by professional accountants and non-accountant assurance practitioners alike, provided both meet the relevant quality management and ethical requirements.

We support DSPAP I – IAPI’s approach of adopting ISSA 5000 with minimal modification from the global standard. This consistency is important to preserve comparability and the credibility of sustainability assurance in Indonesia, and to strengthen Indonesia’s position within the global sustainable finance landscape.

ACCA is also supportive of IAPI’s commitment to adopt the IESBA’s International Code of Ethics for Professional Accountants (IESSA). Both ISSA 5000 and IESSA have received strong endorsement from IOSCO, the international body of securities regulators, which is critical to driving adoption and achieving global consistency.

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