CPA Ireland is accepting expressions of interest from members who wish to explore the pathway to becoming a
Sustainability Assurance Service Provider (SASP).
Individuals who are approved as statutory auditors by CPA Ireland before 1 January 2026, can avail of transitional provisions for authorisation as a
Sustainability Assurance Service Provider (SASP) subject to undertaking appropriate CPD to acquire the necessary knowledge of sustainability reporting and the assurance of sustainability reporting.
The Corporate Sustainability Reporting Directive (CSRD) provides for
transitional provisions for the approval of statutory auditors as SASPs for the first two years of operation of the directive i.e., between 1 January 2024 and 31 December 2025.
During this time statutory auditors already approved or those who complete the process of approval for the purposes of statutory audit in accordance with Bye Law 13, Practice and Audit Regulations by 1 January 2026, will not have to fulfil the training requirements (exam/test and practical experience) for the assurance of sustainability reporting which will be required when the CSRD is fully implemented. They will however need to undergo continuing education relating to the assurance of sustainability reporting.
It is noted that transposition of the CSRD in Ireland is in progress, and the requisite powers to carry out approval functions are not yet provided for. However, CPA Ireland is actively preparing for the implementation of the legislation and in this regard is asking members who have an interest in finding out more to get in touch. Please contact Emer Kelly at ekelly@cpaireland.ie for further details.