Glossary term
Cluster A · A7
Tier 2
ASAE 3000
Definition
ASAE 3000 is the AUASB’s general standard for assurance engagements other than audits or reviews of historical financial information. It sets the baseline requirements for any non-financial assurance engagement in Australia. It does not govern a Corporations Act sustainability report, which is assured under ASSA 5000, but it still governs many voluntary engagements.
· ASAE 3000 · superseded for statutory sustainability assurance, in force for other non-financial assurance
On this page
In practice
ASAE 3000 is the umbrella. Before the mandatory regime it was the standard under which almost all Australian sustainability assurance was performed, either directly or through ASAE 3410 for emissions specifically.
Many vendors and consultants still describe their offering as “ASAE 3000 assurance”, which for a captured entity’s statutory sustainability report is now the wrong reference. Only ASSA 5000 satisfies the Corporations Act requirement.
What the assurer does with it
Nothing, in a statutory sustainability engagement. Go to ASSA 5000 instead. Its relevance to a captured entity is diagnostic: if a provider offers “ASAE 3000 assurance” over your mandatory sustainability report, they are either describing a voluntary engagement sitting outside the statutory requirement, or they have the standard wrong. Either way, clarify in writing before signing. Where a practitioner is genuinely working under ASAE 3000, the subject matter is a voluntary non-financial assurance engagement outside Chapter 2M, and the engagement letter should say so explicitly.
Commonly confused with
ASSA 5000. The names are similar, the issuing body is the same, and only one of them satisfies section 301A of the Corporations Act.
Sources
1
ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information
AUASB
2
3
Review status
Review required
Last reviewed
15 September 2026
Editorial pass, unsigned
Reviewer required
Registered company auditor
Next scheduled review
1 July 2027
Part of
Cluster A, Assurance, audit evidence and working papers
47 terms on what an assurance provider tests, what they accept as evidence, and what a preparer has to be able to produce.
Related terms
The standard that governs a statutory sustainability report
The emissions-specific standard built on this one
Who is permitted to sign a statutory conclusion
Related questions
What does an assurance provider actually test in year one?
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In year one they test the disclosures inside the ASSA 5010 first-year scope: Scope 1 and Scope 2 emissions, governance disclosures, and specified strategy paragraphs on climate risks and opportunities. The work runs in a predictable order, from understanding your reporting process and your boundary, through sampling source documents and reperforming calculations, to written representations at the end.
Other terms in this cluster
ASAE 3000