Auditing and Assurance Standards Board
AASB approves Canadian Standard on Sustainability Assurance (CSSA) 5000, General Requirements for Sustainability Assurance Engagements
At its March 9–10, 2026, Board meeting, the AASB approved CSSA 5000, General Requirements for Sustainability Assurance Engagements. CSSA 5000 is an overarching standard that sets out requirements and application material for the entire sustainability assurance engagement, for both reasonable and limited assurance, and applies to all types of sustainability information, regardless of how that information is presented. CSSA 5000 is effective for assurance engagements on sustainability information reported for periods beginning on or after December 15, 2027, or as at a specific date on or after December 15, 2027. The standard was issued in the CPA Canada Handbook – Assurance on May 1, 2026.
Canadian Sustainability Standards Board
Respond Now: CSSB Survey on ISSB’s Proposed Amendments to the SASB Standards and IFRS S2 Industry-based Guidance
The Canadian Sustainability Standards Board (CSSB) is seeking feedback on ISSB’s Exposure Draft, “Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance.” Your input will help ensure Canadian perspectives are reflected in CSSB’s response to the ISSB.
CSSB Exposure Draft, “Proposed Amendments to CSDS 2: Amendments to Greenhouse Gas (GHG) Emissions Disclosures”
The Canadian Sustainability Standards Board (CSSB) seeks feedback on its Exposure Draft, “Proposed Amendments to CSDS 2: Amendments to Greenhouse Gas (GHG) Emissions Disclosures.” Read the Exposure Draft and submit your comments to help guide Canada’s approach to sustainability disclosures.
Public Sector Accounting Board
Webinar – Understanding PSAB’s New Standard, Section PS 3251, Employee Benefits
Learn about the key changes in PSAB’s recently issued standard, Section PS 3251, Employee Benefits, at a webinar on June 30, 2026. The session will be hosted in English with simultaneous French translation.
