The Auditing Standards Board of the Authority resolves to adopt International Standard on Sustainability Assurance (5000).

مجلس معايير المراجعة في الهيئة يقرر اعتماد المعيار الدولي لتأكيد معلومات الاستدامة (5000).

The Auditing Standards Board at the Saudi Organization for Chartered and Professional Accountants (SOCPA) resolved on 11/06/1447 AH (corresponding to 02/12/2025) to adopt the International Standard on Sustainability Assurance (5000), "General Requirements for Sustainability Assurance Engagements," issued by the International Auditing and Assurance Standards Board (IAASB), with early application permitted. The standard, applicable by chartered accountants licensed by SOCPA, replaces International Standard on Assurance Engagements (3000) and (3410) in the context of sustainability assurance engagements from its effective application date.

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