Document ID: chunk:federal_register_of_legislation:F2025L00107:front:0:p53
Version: federal_register_of_legislation:F2025L00107
Segment Type: other
Provision Reference: 
Character Range: 181557–184898

by law or regulation, the practitioner shall do so in a paragraph in the assurance report, with an appropriate heading, that clearly indicates the practitioner's conclusion is not modified in respect of the matter.

 1.            If the applicable criteria are designed for a specific purpose, the practitioner shall include an Emphasis of Matter paragraph that alerts readers to this fact, and that, as a result, the sustainability information may not be suitable for another purpose. (Ref: Para. A583–A584)

Other Information

 1.            If the practitioner has obtained the other information by the date of the assurance report, the assurance report shall include a separate section in accordance with paragraph 190(e), except when the practitioner disclaims a conclusion, in which case an "Other Information" section is not included. (Ref: Para. A585)

 2.            When the assurance report is required to include an Other Information section in accordance with paragraph 201, this section shall include:

         1.                 A statement that management or those charged with governance, as appropriate, is responsible for the other information;

         2.                 An identification of other information obtained by the practitioner prior to the date of the assurance report;

         3.                 A statement that the practitioner's conclusion does not cover the other information and, accordingly, that the practitioner does not provide a conclusion thereon; (Ref: Para. A586)

         4.                 A description of the practitioner's responsibilities relating to reading, considering, and reporting on other information as required by this ASSA; and

         5.                 Either:

                 1.                  A statement that the practitioner has nothing to report with respect to the other information; or

                 2.                 If the practitioner has concluded that there is an uncorrected material misstatement of the other information, a statement that describes the uncorrected material misstatement of the other information.

Modified Conclusion

 1.            The practitioner shall express a modified conclusion in the following circumstances:

         1.                 When, in the practitioner's professional judgement, a scope limitation exists, and the effect of the matter could be material. In such cases, the practitioner shall express a qualified conclusion or a disclaimer of conclusion. (Ref: Para. A587, A593L–A595)

         2.                 When, in the practitioner's professional judgement, the sustainability information is materially misstated. In such cases, the practitioner shall express a qualified conclusion or adverse conclusion. (Ref: Para. A588–A590, A593L–A595)

 2.            The practitioner shall express a qualified conclusion when, in the practitioner's professional judgement, the effects, or possible effects, of a matter are not so material and pervasive as to require an adverse conclusion or a disclaimer of conclusion. A qualified conclusion shall be expressed as being "except for" the effects, or possible effects, of the matter to which the qualification relates. (Ref: Para. A591–A594R)

 3.            If the practitioner expresses a modified conclusion because of a scope limitation, but is also aware of