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.
Our trainers
The ICAEW Sustainability Assurance Certificate has been produced in collaboration with Rosie Dunscombe. Rosie is a Chartered Accountant, environmental economist and Certified Facilitator in LEGO® Serious Play with over 20 years’ experience focusing on accounting and sustainability. Her work includes delivering sustainability training for finance professionals, integrating sustainability into accounting practices, and conducting capitals assessments. Previously, she worked with PwC, served as Technical Director for the Capitals Coalition, and now sits on the IFRS Sustainability Reference Group, ICAEW Sustainability Committee and Chartered Accountants Ireland Sustainability Expert Working Group.
Yen-pei supported the drafting of content for the ICAEW Sustainability Assurance Certificate, as a freelance technical expert for Blue Crane Consulting Ltd. Yen-pei is a chartered accountant, corporate reporting consultant, and integrated thinking advocate. With over 20 years' experience in accountancy practice, education and research, Yen-pei has authored accountancy learning materials on audit and assurance, led ACCA's research and policy on corporate reporting, integrated reporting and tax, and worked as technical expert for the ISSB drafting education material on the International Sustainability Disclosure Standards. Besides her consulting work, she practices as an HCPC-registered music therapist.
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