Topics
The course includes five interactive online modules:
- Introduction: explore the key concepts, compare financial and sustainability assurance, and understand why sustainability assurance matters.
- Acceptance and continuance: learn how to assess whether to accept an engagement, evaluate your team’s expertise, and structure appropriate terms of engagement.
- Planning the engagement: develop a robust plan for a sustainability assurance engagement, including assessing the RoMM and considering or determining materiality levels for the engagement.
- Conducting the engagement: apply core assurance skills to sustainability reporting and work with subject matter experts, where appropriate, to gather evidence and assess disclosures.
- Case study: bring your learning to life with a real-world scenario.
Learning outcomes
- Understand the role of accountants and the multidisciplinary expertise required for effective sustainability assurance.
- Engage meaningfully with subject matter experts and interpret their input within the assurance process.
- Apply key sustainability assurance standards, including ISSA 5000, in designing and conducting engagements.
- Assess an entity’s sustainability context and risk profile to inform assurance planning and resource allocation.
- Apply best practice principles to deliver high-quality, credible sustainability assurance engagements.
- Draft clear, evidence-based assurance reports that communicate findings and enhance stakeholder trust.
Is this course right for you?
This course is designed for:
- Professional accountants working in audit and assurance roles.
- Professionals looking to upskill in sustainability assurance.
- Those preparing to apply assurance to sustainability disclosures under emerging global standards (eg, ISSA 5000, ISAE 3000/3410, IFRS Sustainability Disclosure Standards, GRI and CSRD).
You’ll need an understanding of audit principles (from the ACA or equivalent) and familiarity with sustainability concepts is helpful, but not essential. The course includes practical examples and guidance to help you work confidently alongside sustainability subject matter experts.
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