Schedule 23 sets out the training and qualification requirements for approval to check sustainability reporting.

The basic educational requirements are that an individual must have achieved university entrance level or equivalent, and then complete three steps:

• Complete a course of theoretical instruction.
• Complete practical training.
• Pass a professional competence exam that meets at least the same standard as a university final exam in the State.

The professional competence exam must guarantee two things: that the person has enough theoretical knowledge of subjects relevant to sustainability reporting assurance, and that they can apply this knowledge in practice. At least some of this exam must be written.

The exam must test theoretical knowledge of these specific subjects:

• Legal requirements and standards for preparing annual and consolidated sustainability reports.
• Sustainability analysis.
• Due diligence processes for sustainability matters.
• Legal requirements and assurance standards for sustainability reporting as specified in section 1610.

To demonstrate practical ability, the auditor or trainee must complete at least eight months of practical training. This can be either in checking annual and consolidated sustainability reporting, or in other sustainability-related services.

All practical training must be done under the supervision of people who the recognised accountancy body has confirmed are qualified to an adequate standard to provide this training.