Glossary term
Cluster A · A6
Tier 2
ASAE 3410
Definition
ASAE 3410 Assurance Engagements on Greenhouse Gas Statements is the Australian standard for assurance over a standalone greenhouse gas statement. It is not the standard used for a Corporations Act sustainability report. Statutory climate assurance in Australia is performed under ASSA 5000. ASAE 3410 remains relevant to voluntary and NGER-related emissions assurance.
· ASAE 3410 · superseded for statutory sustainability assurance, retained for separate NGER emissions reporting
On this page
In practice
ASAE 3410 is the standard most Australians name when asked what governs climate assurance, because until 2025 it was the right answer. For a mandatory sustainability report under Chapter 2M of the Corporations Act it is now the wrong one. It remains the right answer for a voluntary greenhouse gas statement, or a report sitting outside Chapter 2M.
Confirmed verbatim from the AUASB, 15 September 2026: “Consistent with international standards, AUASB standard ASAE 3410 Assurance Engagements on Greenhouse Gas Statements will continue to apply until reporting periods commencing 15 December 2026 for separate emissions reporting where required under Australia’s National Greenhouse and Energy Reporting Act 2007.”
So the date is real and the retention is deliberate rather than an oversight. Note what it does not say: it sets no replacement for NGER assurance after that point, and the AUASB has not published one. An entity with an NGER assurance engagement running past reporting periods commencing 15 December 2026 should confirm the standard with its practitioner rather than assume ASAE 3410 rolls forward.
What the assurer does with it
Go to ASSA 5000 instead for a Corporations Act sustainability report. If an engagement letter cites ASAE 3410 over your statutory sustainability report, that is a question worth asking. Where ASAE 3410 is genuinely the governing standard, it is because the subject matter is a separate NGER greenhouse gas statement rather than the statutory sustainability report, and the assurer will say so in the engagement letter. Many captured entities have both engagements running alongside each other.
Commonly confused with
ASSA 5000, which actually governs statutory sustainability assurance, and ASAE 3000, the general standard beneath both.
Timing and relief
ASAE 3410 continues to apply until reporting periods commencing 15 December 2026 for separate emissions reporting required under the National Greenhouse and Energy Reporting Act 2007. No replacement standard for NGER assurance after that date has been published.
Sources
1
2
Review status
Review required
Last reviewed
15 September 2026
Editorial pass, unsigned
Reviewer required
Registered company auditor
Next scheduled review
15 December 2026
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 actually governs an Australian sustainability report
The general assurance standard sitting beneath this one
The regime ASAE 3410 is retained for
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 3410