
From ISSA 5000 assurance engagements to IFRS S1/S2 reporting and the standards still taking shape — practical, practitioner-led learning built for real engagement teams, not just a single standard.
ISSA 5000 is effective for reporting periods ending on or after 15 December 2026. Alongside it, IFRS S1 and IFRS S2 are shaping what companies report. Further guidance and frameworks continue to develop.
Firms need capability across this whole landscape: engagement teams applying the assurance standard, preparers and reviewers working with the reporting standards, and leadership making sense of how the pieces fit together.
Firms that build capability as a connected programme — rather than one-off, disconnected sessions — move through the transition with far more confidence.
The sustainability imperative and the regulatory landscape across South Africa and Africa
Applying the standard across the full engagement lifecycle
Applying IFRS Sustainability Disclosure Standards
Added as frameworks evolve and client needs develop
Please reach us at leonie@thesherlocklens.com if you cannot find an answer to your question.
No. ISSA 5000 is a major part of the programme, but training also covers IFRS S1/S2 and the wider sustainability reporting and assurance landscape — with more modules added as frameworks develop.
No — ISSA 5000 itself does not mandate double materiality. That flows from the applicable reporting criteria a client uses, not from the assurance standard.
No. Core content is jurisdiction-neutral and relevant across global markets, with South Africa-specific content available as an add-on.
Copyright © 2026 The Sherlock Lens - All Rights Reserved.
We use cookies to analyze website traffic and optimize your website experience. By accepting our use of cookies, your data will be aggregated with all other user data.