Assurance of non-financial information
Assurance can be provided on information that is entirely non-financial and ICAEW provides practical guidance on the opportunities and challenges offered by such engagements.
In 2008, the Audit and Assurance Faculty published a paper aimed primarily at practitioners which examined the types of non-financial information on which reports were then provided and considered opportunities in this area.
The paper also discussed the practical challenges involved, and identified some areas for further consideration.
In 2012, the ICAEW Public Sector Special Reports of Accountants Panel published a paper exploring the issues around assurance on non-financial information in the public sector.
ICAEW's assurance resource
This page is part of ICAEW’s online assurance resource, which replaces the Assurance Sourcebook.