SAE 3410 vs ISAE 3410 — Plus the ISSA 5000 Transition (Dec 2026)
SAE 3410 (ICAI India) vs ISAE 3410 (IAASB international): scope, assurance level, effective dates, and the December 2026 ISAE 3410 withdrawal under ISSA 5000.
Who this page is for
Three audiences land here:
- Indian listed entities in BRSR Core scope trying to confirm which assurance standard their partner CA firm will sign under, and whether the report has international recognition.
- Indian CA firms planning engagement-letter templates and assurance-report wording for the December 2026 ISAE 3410 → ISSA 5000 transition.
- Multi-jurisdiction groups (Indian listed entity with EU subsidiaries, or Indian exporter with international financing covenants) deciding which standards to cite for which deliverable.
The short version: SAE 3410 (ICAI India) and ISAE 3410 (IAASB international) are substantively aligned today. From 15 December 2026, ISAE 3410 sunsets and ISSA 5000 becomes the international standard. SAE 3410 remains active in India until ICAI’s SRSB issues revised guidance.
The side-by-side
| Dimension | SAE 3410 (ICAI India) | ISAE 3410 (IAASB international) | ISSA 5000 (IAASB, from Dec 2026) |
|---|---|---|---|
| Issued by | Sustainability Reporting Standards Board (SRSB), ICAI | International Auditing and Assurance Standards Board (IAASB), IFAC | IAASB, IFAC |
| Issued | February 2021 | March 2012 (effective Sep 2013) | January 2025 (final) |
| Effective | Voluntary FYE 31 Mar 2023; mandatory FYE on or after 31 Mar 2024 | Periods ending on or after 30 Sep 2013 | Periods beginning on or after 15 Dec 2026 |
| Scope | Assurance engagements on GHG statements (Scope 1, 2, 3) | Assurance engagements on GHG statements (Scope 1, 2, 3) | All sustainability assurance engagements — including GHG |
| Framework-specific | Aligned to Indian regulatory architecture (BRSR Core, ICAI Code of Ethics) | International — recognised globally | Principles-based, framework-neutral (works with any reporting framework) |
| Assurance levels | Limited and reasonable | Limited and reasonable | Limited and reasonable |
| Status May 2026 | Active | Active until 14 Dec 2026; withdrawn for periods beginning 15 Dec 2026 or later | Approved; effective 15 Dec 2026 |
| Indian equivalent | — | SAE 3410 | Not yet announced by ICAI SRSB (as of May 2026) |
| Typical signing CA in India | ICAI-empanelled partner CA firm under own DSC | Same | Same (likely; subject to ICAI SRSB confirmation) |
What SAE 3410 actually requires
SAE 3410 prescribes the engagement architecture for assurance on a GHG statement. The core requirements:
- Engagement acceptance. The assurance practitioner determines whether the engagement is appropriate to accept — including independence, competence, and capacity to obtain sufficient appropriate evidence.
- Materiality. Quantitative + qualitative materiality is established with reference to the GHG statement users — for BRSR Core, the users are SEBI, the listed entity’s investors, and the BRSR Value Chain Verification consumers.
- Risk assessment. Risks of material misstatement in the GHG statement are identified at the assertion level (completeness, accuracy, cut-off, classification, valuation).
- Procedures. Procedures are designed to obtain sufficient appropriate evidence — site visits for material installations, recalculation of conversion factors (CEA grid emission factors for Scope 2 in India — see the CEA Grid Emission Factors methodology page), inquiry of operating personnel, inspection of source documents.
- Reporting. The assurance opinion is expressed in the form required — limited or reasonable — with the specific paragraphs SAE 3410 mandates.
For BRSR Core specifically, the engagement covers the 9 mandatory attributes; the GHG-specific attribute (GHG Emission Intensity per Revenue) is where SAE 3410 is the operative standard.
The December 2026 transition — what changes, what doesn’t
What changes: ISAE 3410 is withdrawn for periods beginning on or after 15 December 2026. International engagements with FYE 31 March 2027 (the first Indian FY ending after the sunset date) and later will cite ISSA 5000 for the international-recognition deliverable.
What doesn’t change in India: SAE 3410 remains active. ICAI’s Sustainability Reporting Standards Board has not, as of May 2026, announced a withdrawal date for SAE 3410 or an Indian equivalent to ISSA 5000. The SEBI BRSR Core architecture does not automatically update with IAASB decisions — SEBI’s mandate is anchored in ICAI standards, and any update flows through ICAI’s standard-setting process.
Practical recommendation for Indian listed entities with multi-jurisdiction reporting needs:
- For the Indian regulatory filing (BRSR Core assurance under SEBI mandate), continue citing SAE 3000 (Revised) + SAE 3410.
- For international recognition (e.g., parent group’s CSRD report, cross-border financing covenants), cite ISAE 3410 for periods beginning before 15 Dec 2026; transition to ISSA 5000 for periods beginning 15 Dec 2026 or later.
- Engagement letters drafted in 2026 H2 for FY 2026-27 engagements should explicitly anticipate the ISSA 5000 transition.
What BatchWise does on the assurance side
BatchWise is a coordination platform. We do not sign assurance reports — every signed deliverable comes from an ICAI-empanelled partner CA firm under their own Digital Signature Certificate. For BRSR Core engagements, the partner CA firm cites SAE 3000 (Revised) + SAE 3410 as the operative standards. For ISAE 3410 GHG verification engagements (typically requested by Indian exporters whose group reporting needs international recognition, or for cross-border financing covenants), the partner CA firm cites ISAE 3410 today and will transition to ISSA 5000 for periods beginning on or after 15 December 2026.
Pricing is published: the BRSR Core Assurance service is a fixed ₹75,000 engagement with a 72-hour SLA. The ISAE 3410 GHG verification service is project-scoped — request a quote via consult.
Common confusions
“Is SAE 3410 the same as ISAE 3410?” Substantively aligned in scope and architecture; differs in jurisdictional anchoring (ICAI vs IAASB) and in terminology (SAE 3410 references Companies Act 2013 and ICAI Code of Ethics; ISAE 3410 references IFAC Code).
“Will my BRSR Core assurance report be valid for my EU parent’s CSRD filing?” SAE 3410 reasonable assurance on the GHG component is substantively useful for an EU parent’s group consolidation work, but the EU CSRD assurance engagement (limited assurance per the current regime, signed by an EU-Audit-Directive-equivalent practitioner) is a separate engagement. The SAE 3410 / Indian assurance work feeds the data; the EU practitioner performs their own assurance.
“Do I need to wait for the ISSA 5000 Indian equivalent before signing FY 2026-27 BRSR Core assurance?” No. SAE 3410 remains active. BRSR Core assurance for FY 2026-27 (the FY ending 31 March 2027 — the first year for the Top 1,000 cohort) proceeds under SAE 3000 (Revised) + SAE 3410.
“My PMO is asking which standard to cite — what do we write?” For the Indian BRSR Core filing: SAE 3000 (Revised) + SAE 3410. For an international parallel deliverable: ISAE 3410 today; ISSA 5000 for periods beginning 15 Dec 2026 or later.
Frequently asked questions
What is the difference between SAE 3410 and ISAE 3410?
SAE 3410 is the Standard on Assurance Engagements on Greenhouse Gas Statements issued by the Sustainability Reporting Standards Board (SRSB) of the Institute of Chartered Accountants of India (ICAI), published February 2021. It is the Indian equivalent of ISAE 3410, the international standard issued by the International Auditing and Assurance Standards Board (IAASB) of IFAC in 2012. Both standards deal with the same subject matter — assurance engagements on an entity's GHG statement (Scope 1 + Scope 2 + Scope 3 emissions). SAE 3410 is substantively aligned with ISAE 3410 but uses Indian terminology (e.g., references to the Companies Act 2013, ICAI Code of Ethics, and SEBI BRSR Core architecture). Engagements signed under either standard cover both limited and reasonable assurance options. The practical difference for an Indian listed entity: BRSR Core requires reasonable assurance signed under SAE 3410 (or SAE 3000 Revised + SAE 3410 in combination); ISAE 3410 is used when the engagement letter and assurance opinion need international recognition (e.g., for a foreign holding company's group sustainability report or for use in cross-border financing contexts).
When did SAE 3410 become mandatory in India?
ICAI's SAE 3410 was issued in February 2021 and is effective on a voluntary basis for assurance reports covering periods ending on 31 March 2023 and on a mandatory basis for assurance reports covering periods ending on or after 31 March 2024. So for an Indian listed entity in the SEBI BRSR Core market-cap cohort (Top 1,000 by 31 March, phased FY 2023-24 to FY 2026-27), reasonable assurance signed under SAE 3410 is the standard pathway. Some engagements use SAE 3000 (Revised) as the umbrella standard with SAE 3410 invoked for the GHG-specific component — this combination is appropriate when the assurance engagement covers BRSR Core attributes broader than just GHG (e.g., the 9 BRSR Core attributes plus the GHG-specific verification scope).
Is ISAE 3410 still active in 2026?
Yes, but with a December 2026 sunset. The IAASB announced in May 2025 that ISAE 3410 will be withdrawn effective for assurance engagements on sustainability information reported for periods beginning on or after 15 December 2026. The withdrawal is a consequence of the IAASB's approval of ISSA 5000, the new General Requirements for Sustainability Assurance Engagements, in January 2025. ISSA 5000 is a principles-based, framework-neutral standard that applies to all sustainability assurance engagements — including assurance on GHG statements. The IAASB has stated that ISAE 3410 may continue to be used alongside ISSA 5000 when a separate conclusion on GHG emissions is required (i.e., a stand-alone GHG assurance report rather than assurance on a broader sustainability report).
What is ISSA 5000 and how does it relate to SAE 3410?
ISSA 5000 (International Standard on Sustainability Assurance) is the IAASB's new comprehensive standard for sustainability assurance engagements, finalised in January 2025 and effective for periods beginning on or after 15 December 2026. It is principles-based and framework-neutral — meaning it applies regardless of which sustainability reporting framework the entity uses (CSRD/ESRS, IFRS S1/S2, BRSR, GRI, SASB, voluntary frameworks). It covers both limited and reasonable assurance. For India, ICAI has not yet announced a domestic equivalent of ISSA 5000 — as of May 2026, SAE 3410 remains the active ICAI standard for GHG assurance, and SAE 3000 (Revised) covers the broader non-audit assurance engagements. The Indian assurance practitioner community is watching ICAI's SRSB for guidance on whether SAE 3410 will be revised/superseded to align with ISSA 5000, and whether an Indian equivalent to ISSA 5000 will be issued.
For a BRSR Core assurance engagement in India, which standard does the partner CA firm cite?
For an Indian listed entity preparing reasonable assurance on BRSR Core under the SEBI BRSR Core mandate, the typical citation is SAE 3000 (Revised) as the umbrella standard for the broader BRSR Core attributes, with SAE 3410 cited for the GHG-specific attribute (GHG Emission Intensity per Revenue — one of the 9 BRSR Core attributes). The assurance report is signed by the ICAI-empanelled partner CA firm under their own DSC; BatchWise coordinates the engagement but does not sign assurance reports. For an Indian exporter whose group reporting cycle requires international recognition (e.g., a US-listed parent's sustainability report, or a cross-border financing covenant), the engagement may additionally cite ISAE 3410 — until 15 December 2026, after which ISSA 5000 becomes the international standard.
What changes for Indian CA firms after 15 December 2026?
Three things to plan for. (1) Engagements with periods beginning on or after 15 December 2026 that require international recognition will cite ISSA 5000 instead of ISAE 3410. (2) SAE 3410 remains active in India — the domestic regulatory architecture (SEBI BRSR Core, ICAI standards) does not automatically update with IAASB withdrawal decisions. (3) ICAI's SRSB may issue revised guidance or a new Indian standard equivalent to ISSA 5000; until then, the SAE 3000 (Revised) + SAE 3410 combination remains the Indian standard for BRSR Core assurance engagements. Indian CA firms working with multi-jurisdiction clients should plan their engagement-letter templates and assurance report wording for the parallel pathway: Indian filings cite SAE 3000 + SAE 3410; international filings transition from ISAE 3410 to ISSA 5000 for periods beginning 15 Dec 2026 or later.