Attestation · Last verified
International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information
ISAE 3000 (Revised) is the IAASB's general standard for assurance engagements other than audits or reviews of historical financial information. It is effective for assurance engagements when the assurance report is dated on or after 15 December 2015, and produces an assurance report rather than a certificate.
- Class
- Attestation
- Owner
- International Auditing and Assurance Standards Board (IAASB)
- Last verified
What it is
ISAE 3000 (Revised) is a standard, not a certificate. Its own scope statement reads: "This revised assurance standard deals with assurance engagements other than audits or reviews of historical financial information."
"ISAE 3000 (Revised) is effective for assurance engagements when the assurance report is dated on or after December 15, 2015." The IAASB's page carries no use of the word "certificate" or "certification" for what the standard produces — what an engaging party obtains under it is an assurance report.
Who owns it
ISAE 3000 (Revised) is issued by the International Auditing and Assurance Standards Board (IAASB), within IFAC.
Who asks for it
Buyer-driven. IAASB's own page does not name a demand source; this label follows the same structural inference already recorded for the sibling standard ISAE 3402 (assurance reports exist for use by the engaging party and the parties relying on the report), not a quoted sentence on this page.
Sources
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This page is for information only; it does not accredit, certify or endorse any organisation. Requirements and programs change — always confirm against the primary source linked above.