IAASA have issued a letter to the CEOs of the Recognised Accountancy Bodies (RABs) with regard to the Supervisory Authority’s expectations for the initial approval of existing statutory auditors to be Sustainability Assurance Service Providers ( SASPs). Statutory Auditors approved prior to 1 January 2026, can seek approval as a SASP by acquiring the requisite knowledge of sustainability reporting and assurance of sustainability reporting through continuing education. IAASA expects the continuing education should be a minimum of
60 hours, a portion of which should be structured. The letter is available to view
here