Sustainability Assurance Service Provider (Ireland)
The EU Corporate Sustainability Reporting Directive (CSRD) sets out how certain companies will have to disclose information about their environmental, social and governance (ESG) activities in line with the European Sustainability Reporting Standards (ESRSs). It also requires third party assurance (limited assurance initially) on these ESG disclosures and provides for a regulatory regime for the education, training, authorisation and oversight of sustainability assurance service providers.
The CSRD was transposed into Irish law on 6 July 2024. ACCA, as a Recognised Accountancy Body (RAB), has authority to authorise sustainability assurance service providers in Ireland.
Eligibility and application for Sustainability Assurance Service Provider (SASP) authorisation
ACCA will consider applications for SASP status from Irish statutory auditor at ACCA statutory audit firms registered in Ireland. A statutory auditor applying to ACCA for SASP status must be designated as such by the statutory audit firm.
Transitional arrangements allow for individuals who are approved as statutory auditor (responsible individual/RI) before 1 January 2026 to obtain SASP status without undertaking the examination and 8 months practical training in relevant sustainability matters which will be required thereafter.
Those approved as a statutory auditor before 1 January 2026 must undertake appropriate CPD to demonstrate the necessary competence for providing assurance on sustainability reporting. A minimum of 60 hours of relevant CPD is required, a portion of which should be verifiable.
The relevant CPD must address the following four topics:
- Legal requirements and standards relating to the preparation of annual and consolidated sustainability reporting;
- Sustainability analysis;
- Due diligence processes with regard to sustainability matters;
- Legal requirements and assurance standards for sustainability reporting adopted pursuant to the CSRD and related Irish legislation
To apply statutory auditors must complete the CPD template.
ACCA members
ACCA members submit the completed form via their myACCA account
Non-ACCA members
Non-members should email the form to authorisation@accaglobal.com
Regulatory Fees for SASPs
Each application for SASP status will be subject to a registration fee equivalent to the practising certificate application fee. Ongoing annual regulatory fees equivalent to the practising certificate renewal fee will also be payable by statutory audit firms whose RIs have SASP status.
Further information
Please refer to the frequently asked questions (FAQs) for further information.
