Compliance Services
ISAE 3000 Assurance Beyond Financial Reporting
Stakeholders increasingly demand independent assurance over sustainability, ESG, and non-financial disclosures. ISAE 3000 engagements from a dual US-Swiss firm, providing the credibility and rigor that regulators, investors, and partners expect.
What Is an ISAE 3000 Engagement?
ISAE 3000 (Revised) is the international standard issued by the IAASB for assurance engagements on subject matters other than historical financial information. It provides the framework for both reasonable and limited assurance over a wide range of non-financial topics.
Organizations use ISAE 3000 engagements to provide independent assurance on sustainability reports, ESG disclosures, regulatory compliance statements, internal control effectiveness, and other non-financial subject matters that stakeholders rely on for decision-making.
Auditsuisse delivers ISAE 3000 engagements with the same precision and rigor we bring to financial audits. Our dual US-Swiss presence ensures your assurance report is recognized by regulators and stakeholders across jurisdictions, from European sustainability frameworks to global ESG standards.
What's Included
Comprehensive ISAE 3000 Engagement
Subject Matter Assessment
Thorough evaluation of the subject matter and underlying data to establish a clear scope for the assurance engagement, whether sustainability metrics, ESG disclosures, or compliance statements.
Criteria Evaluation
Assessment of the suitability of the criteria used to measure or evaluate the subject matter, ensuring they are relevant, complete, reliable, neutral, and understandable.
Reasonable & Limited Assurance
Flexibility to deliver either reasonable assurance (higher level, positive opinion) or limited assurance (moderate level, negative form conclusion) based on stakeholder needs.
Practitioner's Report
Formal assurance report with our practitioner's conclusion, issued in accordance with ISAE 3000 (Revised) and recognized by regulators and stakeholders internationally.
Stakeholder Communication
Clear, structured reporting that communicates findings to boards, investors, regulators, and other stakeholders who rely on non-financial information for decision-making.
Multi-Framework Integration
Engagements designed to align with multiple reporting frameworks including GRI, SASB, TCFD, and the EU Corporate Sustainability Reporting Directive (CSRD).
Our Process
From Engagement to Assurance Report
Scoping
Define the subject matter, select appropriate criteria, and determine whether reasonable or limited assurance best serves your stakeholders' needs.
Planning
Develop the engagement plan, assess risks of material misstatement, and design procedures to obtain sufficient appropriate evidence.
Evidence Gathering
Execute assurance procedures including inquiry, analytical review, inspection, observation, and re-computation to evaluate the subject matter against criteria.
Reporting
Issue the formal ISAE 3000 assurance report with our practitioner's conclusion, observations, and recommendations for strengthening your reporting processes.
Frequently Asked Questions
What is ISAE 3000?
ISAE 3000 (Revised) is an international assurance standard issued by the International Auditing and Assurance Standards Board (IAASB) for assurance engagements on non-financial subject matters. It covers ESG reporting, sustainability disclosures, compliance attestations, and other non-financial assurance needs, providing both reasonable and limited assurance options.
How is ISAE 3000 different from ISAE 3402?
ISAE 3402 is specifically designed for assurance on controls at service organizations (similar to SOC 1), while ISAE 3000 is a broader standard that applies to any non-financial assurance engagement. ISAE 3000 is commonly used for ESG and sustainability reporting, regulatory compliance attestations, and other specialized assurance needs beyond service organization controls.
Who needs ISAE 3000 assurance?
Organizations that need independent assurance over non-financial information typically require ISAE 3000 engagements. This includes companies reporting on ESG metrics, sustainability commitments, carbon emissions, diversity statistics, or regulatory compliance. It is increasingly required by investors, regulators, and stakeholders who demand verified non-financial disclosures.
Get Started
Ready for Independent Assurance?
Our dual US-Swiss team delivers ISAE 3000 assurance engagements that give stakeholders confidence in your non-financial reporting, with the precision and credibility of a specialist firm.