Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Companies Act 2014 section 1621
Independence, objectivity and professional scepticism
Section 1621 extends the existing independence, objectivity and professional scepticism requirements that apply to statutory auditors to cover those carrying out assurance of sustainability reporting.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.