SSAE 3000

    ESG & Governance

    ICAI's current standard for assurance engagements on sustainability information, used by Indian chartered accountants.

    SSAE 3000, issued by the Institute of Chartered Accountants of India, sets out how members should carry out assurance engagements on sustainability information, including BRSR data. It is based on international assurance standards. ICAI has approved SSA 5000 to replace it, along with SAE 3410, for financial years beginning on or after 1 April 2027.

    Related terms

    SSA 5000ISAE 3000 (Revised)Limited assuranceReasonable assurance

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