The Institute of Chartered Accountants of India (ICAI) has issued Exposure Draft Standard on Sustainability Assurance Engagements (SSAE) 3000 Assurance Engagements on Sustainability Information.
Sustainability Reporting Standards Board (SRSB) of the Institute of Chartered Accountants of India (ICAI), issues Standard on Sustainability Assurance Engagements (SSAE) 3000 Assurance Engagements on Sustainability Information pursuant to the legislative provisions explained below. ICAI is a statutory body established by an Act of Parliament under the Chartered Accountants Act, 1949.
The Sustainability Reporting Standards Board (SRSB) formulates this Standard on Sustainability Assurance Engagements (SSAE) 3000 Assurance Engagement on Sustainability Information.
This Standard on Assurance Engagements draws reference from International Standard on Assurance Engagements ISAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information, issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard-setting board of the International Federation of Accountants (IFAC).
“Your comments on this Exposure Draft Standard on Sustainability Assurance Engagements (SSAE) 3000, “Assurance Engagements on Sustainability Information” should reach us by October 3, 2022. Comments are most helpful if they indicate the specific paragraph(s) to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording. The comments should be mailed at sustainability2022@icai.in,” the Institute said.
The last date for submitting the comments is 3rd October 2022.
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