SSA 5000

    ESG & Governance

    ICAI's new Standard on Sustainability Assurance, aligned with the IAASB's ISSA 5000, applying from 1 April 2027.

    SSA 5000 was approved by ICAI in 2026 after an exposure draft in June 2026, and developed in discussion with SEBI. It is a principles-based standard that can be used with different reporting frameworks, aligned with ISSA 5000 with some India-specific changes. It applies to financial years beginning on or after 1 April 2027, for the top 1,000 listed companies and voluntary users, and replaces SSAE 3000 and SAE 3410.

    Related terms

    SSAE 3000ISAE 3000 (Revised)ISAE 3410

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