Document ID: chunk:federal_register_of_legislation:F2025L00107:front:0:p207
Version: federal_register_of_legislation:F2025L00107
Segment Type: other
Provision Reference: 
Character Range: 638863–639845

practitioner's understanding of the entity's process, along with other risk assessment procedures, may highlight where there are risks of material misstatement, including in relation to the completeness of the sustainability information to be reported.

     3.                    Misstatements accumulated include any misstatements arising from material omissions in, or obscuring of, the sustainability information to be reported.

Requirements and application material for reference

Requirement [Application Material]  Relevant extract of the requirement wording
Paragraph Number
                                    The practitioner shall…
76 (a)                              Consider whether the entity has a process to identify the sustainability information to be reported.

[A3, A187]
76 (b) ​                            Evaluate whether management, or those charged with governance, when appropriate, have a reasonable basis for the sustainability information.

[A190–A191]