EFAA responds to the Exposure Draft of proposed International Standard on Sustainability Assurance Engagements (ISSA) 5000

EFAA for SMEs would like to thank the IAASB for the opportunity to comment on ED-5000. We
congratulate the IAASB on developing a high-quality draft standard in such a short time. We believe
the ED-5000 provides an appropriate global and European baseline for sustainability assurance