Chapter 4 – Assurance of Sustainability Reporting (ss 1608-1625)

Contents

Section 1608 – Interpretation (Chapter 4) [CA 2014 s 1608] Section commentary
Section 1609 – Appointment of statutory auditor for purposes of carrying out assurance of sustainability reporting [CA 2014 s 1609] Section commentary
Section 1610 – Assurance standards to be applied [CA 2014 s 1610] Section commentary
Section 1611 – Organisation of work of statutory auditors and audit firms when carrying out assurance of sustainability reporting [CA 2014 s 1611] Section commentary
Section 1612 – Organisation of work of statutory auditors and audit firms - assurance files [CA 2014 s 1612] Section commentary
Section 1613 – Assurance report on sustainability reporting [CA 2014 s 1613] Section commentary
Section 1614 – Assurance of consolidated sustainability reporting [CA 2014 s 1614] Section commentary
Section 1615 – Further responsibility of group auditor in relation to assurance of sustainability reporting [CA 2014 s 1615] Section commentary
Section 1616 – Audit committees for public-interest entities – responsibilities in relation to assurance of sustainability reporting [CA 2014 s 1616] Section commentary
Section 1617 – Resolution for accredited third party to prepare report on certain elements of sustainability reporting [CA 2014 s 1617] Section commentary
Section 1618 – Prohibited non-audit services in case of assurance of sustainability reporting of public-interest entity [CA 2014 s 1618] Section commentary
Section 1619 – Restrictions with regard to fees [CA 2014 s 1619] Section commentary
Section 1620 – Confidentiality and professional secrecy [CA 2014 s 1620] Section commentary
Section 1621 – Independence, objectivity and professional scepticism [CA 2014 s 1621] Section commentary
Section 1622 – Irregularities [CA 2014 s 1622] Section commentary
Section 1623 – Removal or resignation of statutory auditors from carrying out assurance of sustainability reporting [CA 2014 s 1623] Section commentary
Section 1624 – Removal of statutory auditors from carrying out assurance of sustainability reporting of public-interest entities [CA 2014 s 1624] Section commentary
Section 1625 – Notification to Supervisory Authority of certain matters regarding cessation of office [CA 2014 s 1625] Section commentary

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