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Sustainability Assurance Engagements: FAQs
- 17 November 2022
- Accounting
- South African Accounting Academy
Investors and others are increasingly calling for high-quality, transparent, reliable, and comparable reporting by entities on climate and other environmental, social and governance (ESG) matters. This is accompanied by questions regarding the assurance thereof, and the ethical responsibilities of preparers and assurance providers.
This IRBA Staff Audit Practice Alert provides assurance practitioners with a summary of key references, where to source guidance and matters to consider with respect to sustainability assurance engagements at this point in time.
The contents are:
- Definitions and Abbreviations
- Resources Available for Assurance Practitioners
- Voluntary and Regulatory Sustainability Reporting and Assurance Requirements for JSE-Listed Companies
- Voluntary and Regulatory Sustainability Reporting and Assurance Requirements for Other Types of Entities
- Considerations Regarding Questions from Assurance Clients
Click here to download the Staff Alert:
Relevance to Auditors, Independent Reviewers & Accountants:
- This IRBA staff audit practice alert applies to all registered auditors
- As an auditor and independent reviewer, you need to consider all publications by IRBA (as the regulating body) for guidance on relevant topics.
- Assurance practitioners should have access to a summary of key references, where to source guidance and matters to consider with respect to sustainability assurance engagements.
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https://accountingacademy.co.za/profession/monthly-legislation-update
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