Jump to Content

Topics
- Topics Overview
- Compliance Compliance
  Back
  - Compliance
  - Compliance Overview
  - Acts & Regulations
  - Regulatory Proposals
  - Final Rules
  - Staff Analysis
  - Enforcement Action Database
  - Compliance News
- Risk Management Risk Management
  Back
  - Risk Management
  - Risk Management Overview
  - Fraud
  - Elder Financial Exploitation
  - Identity Theft
  - Anti-Money Laundering
  - Incident Response
  - Physical Security
  - Third-Party Risk
- Consumer Banking Consumer Banking
  Back
  - Consumer Banking
  - Consumer Banking Overview
  - Accessibility
  - Consumer Lending
  - Financial Literacy
  - Inclusive Banking
  - Insurance
  - Military
  - Millennials and Banking
  - Mortgage & Home Finance
  - Overdraft Protection
  - Privacy
  - Retail Banking
- Commercial Banking Commercial Banking
  Back
  - Commercial Banking
  - Commercial Banking Overview
  - Agricultural Banking
  - Commercial Real Estate
  - Commercial & Industrial Loans
  - Small Business
  - Derivatives
  - Alternative Reference Rates
- Payments Payments
  Back
  - Payments
  - Payments Overview
  - ACH Transactions
  - Credit Cards
  - Debit Cards
  - Real-Time Payments
- Technology Technology
  Back
  - Technology
  - Technology Overview
  - Innovation & Fintech
  - Cybersecurity
  - .Bank
  - Core Platform Resources
- Wealth Management Wealth Management
  Back
  - Wealth Management
  - Wealth Management Overview
  - Trust & Investments
  - Corporate Trusts
  - Securities
  - Health Savings Accounts
- Marketing & Communications Marketing & Communications
  Back
  - Marketing & Communications
  - Marketing & Communications Overview
  - Marketing
  - Social Media
- Leadership & Operations Leadership & Operations
  Back
  - Leadership & Operations
  - Leadership & Operations Overview
  - Diversity, Equity & Inclusion
  - Human Resources
  - Leadership
  - Accounting
  - Capital
  - Liquidity
  - Economic Trends
  - Taxes
- All Banking Topics
Two campaigns, one mission: help your customers fight fraud.

Register for free
Training & Events
- Training & Events Overview
- Calendar
- Conferences Conferences
  Back
- Online Training Online Training
  Back
- Certifications Certifications
  Back
- Schools Schools
  Back
- Textbooks & Workbooks Textbooks & Workbooks
  Back
- Career & Workforce Development Career & Workforce Development
  Back
  - Career & Workforce Development
  - Career & Workforce Development Overview
  - Careers in Banking
  - CEO & Executive
  - Directors & Trustees
  - Diversity, Equity and Inclusion
  - Emerging Leaders
  - Higher Education Programs
  - Human Resources
  - Women in Banking
- All Training
Explore online classes from ABA featuring group collaboration and expert instructors.

Find your course
Experts & Peers
Build relationships with other ABA members and share insights, resources and best practices.

Join ABA Communities
News & Research
- News & Research Overview
- Analysis & Guides
- Economic Research & Insights
- Email Bulletins Email Bulletins
  Back
- Podcasts
- ABA Banking Journal ABA Banking Journal
  Back
  - ABA Banking Journal
  - ABA Banking Journal Overview
  - ABA Viewpoint Blog
- ABA Banking Journal Directors Briefing
- ABA Risk and Compliance Magazine ABA Risk and Compliance Magazine
  Back
  - ABA Risk and Compliance Magazine
  - ABA Risk and Compliance Magazine Overview
  - Editorial Calendar
  - Advertising Rates & Information
  - Reader Profile
  - Author Guidelines
  - Magazine Contacts
- ABA Bank Marketing
- All News
Considering a merger or acquisition? Get Bank Mergers & Acquisitions: A Self-Assessment Guide today.

Get the Guide
Advocacy
- Advocacy Overview
- What We Stand For What We Stand For
  Back
  - What We Stand For
  - What We Stand For Overview
  - Inclusive Growth
  - Banking Innovation
  - Competitive Markets
  - Issue Backgrounders
- Our Issues Our Issues
  Back
- Policy Analysis & Advocacy Efforts
- State Laws & Legislation
- State Association Alliance State Association Alliance
  Back
  - State Association Alliance
  - State Association Alliance Overview
  - Section 201 Banks by State
  - State Association Contacts
- Political Engagement Political Engagement
  Back
  - Political Engagement
  - Political Engagement Overview
  - BankPac
  - Grassroots
  - Voter Education Program
- Community Programs Community Programs
  Back
  - Community Programs
  - Community Programs Overview
  - BanksNeverAskThat
  - America's Banks
  - Teach Children to Save
  - Get Smart About Credit
  - Safe Banking for Seniors
  - Lights, Camera, Save!
  - Personal Financial Education
  - Consumer Resources
- Impact of America's Banks
Learn more about ABA's legislative priorities and positions on key banking issues.

View the list
About Us
- About Us Overview
- ABA Foundation ABA Foundation
  Back
  - ABA Foundation
  - ABA Foundation Overview
  - Financial Education Programs
  - Strong Resilient Communities
  - Homeownership Wealth Generation
- Our Story Our Story
  Back
- Leadership
- ABA Routing Number
- Press Room Press Room
  Back
  - Press Room
  - Press Room Overview
  - Media Contacts
  - ABA Expert Photos
  - ABA Media Appearances
  - Media Credentials
- Careers at ABA Careers at ABA
  Back
  - Careers at ABA
  - Careers at ABA Overview
  - Benefits
  - FAQs
  - Internships
- Contact Us Contact Us
  Back
  - Contact Us
  - Contact Us Overview
  - Customer Support
  - Membership Questions
  - Compliance Hotline
  - Professional Certifications
The ABA Foundation offers free programs and resources to support financial security for your customers and communities.

Learn more
Membership
- Membership Overview
- Join
- Details About Membership Details About Membership
  Back
  - Details About Membership
  - Details About Membership Overview
  - Community Banks
  - Larger Banks
  - Mutual Banks
  - Agricultural Banks
  - De Novo Banks
  - Trust Companies
  - New at ABA
- Member Savings Member Savings
  Back
  - Member Savings
  - Member Savings Overview
  - Finovate
- Connect to ABA Resources Connect to ABA Resources
  Back
  - Connect to ABA Resources
  - Connect to ABA Resources Overview
  - Benefits Webinar
  - Resources for Every Job Role
- ABA Partner Network ABA Partner Network
  Back
  - ABA Partner Network
  - ABA Partner Network Overview
  - Join
  - Benefits
  - Get Started
  - Ways to Engage
  - Terms and Conditions
There are many perks to ABA membership! Make sure you and your employees are making the most of ABA's benefits.

Access the member toolkit

Shopping Cart
Sign In

Search ABA

Search ABA

Home
Topics
Compliance
Regulatory Proposals
IAASB Sustainability Assurance 5000

Regulatory Proposal

IAASB: Proposed International Standard on Sustainability Assurance 5000

Published Proposal: August 2, 2023 Comments Due: December 1, 2023 Disposition: Filed

Sign In To Continue Reading

Sign in Register

1-800-Bankers (800-226-5377)

1333 New Hampshire Avenue NWWashington, DC 20036

How to Contact ABA

Sitemap

Topics
Training & Events
Experts & Peers
News & Research
Advocacy
About Us
Membership

Connect With Us

Follow ABA on X
Follow ABA on Facebook
Follow ABA on Linkedin
Follow ABA on YouTube
Follow ABA on Instagram
Follow ABA on Email Bulletins

© 2024 American Bankers Association

Reprint Request
Shipping & Handling Rates
Refund Policy
Privacy Policy
Terms of Service
Accessibility Statement
Press Room
Site Sponsor