Document ID: chunk:federal_register_of_legislation:F2025L00107:front:0:p42
Version: federal_register_of_legislation:F2025L00107
Segment Type: other
Provision Reference: 
Character Range: 145782–149250

terms of the engagement;

         2.                 That they have provided the practitioner with all relevant information and access as agreed in the terms of the engagement and reflected all relevant matters in the sustainability information;

         3.                 Whether they believe the effects of uncorrected misstatements are immaterial, individually and in the aggregate, to the sustainability information. A summary of such items shall be included in, or attached to, the written representation;

         4.                 Whether they believe that significant assumptions used in making estimates and preparing forward-looking information are appropriate;

         5.                 That they have communicated to the practitioner all deficiencies in internal control relevant to the engagement that are not clearly trivial of which they are aware;

         6.                  Whether they have disclosed to the practitioner their knowledge of any fraud or suspected fraud or identified or suspected non-compliance with laws and regulations where the fraud or non-compliance could have a material effect on the sustainability information; and

         7.                 That they adjusted the sustainability information for or disclosed all events occurring subsequent to the date of the sustainability information and for which the applicable criteria require adjustment or disclosure.

 2.            If, in addition to the required representations, the practitioner determines that it is necessary to obtain one or more written representations to support other evidence relevant to the sustainability information, the practitioner shall request them.

 3.            When written representations relate to matters that are material to the sustainability information, the practitioner shall:

         1.                 Evaluate their reasonableness and consistency with other evidence obtained, including other representations (oral or written); and

         2.                 Consider whether those making the representations can be expected to be well-informed on those matters.

 4.            The date of the written representations shall be as near as practicable to, but not after, the date of the assurance report.

 5.            If one or more of the requested written representations are not provided or the practitioner concludes that there is sufficient doubt about the competence, integrity, ethical values, or diligence of those providing the written representations, or that the written representations are otherwise not reliable, the practitioner shall:

         1.                 Discuss the matter with management and, where appropriate, those charged with governance;

         2.                 Re-evaluate the integrity of those from whom the representations were requested or received and evaluate the effect that this may have on the reliability of representations (oral or written) and evidence in general; and

         3.                 Take appropriate actions, including determining the possible effect on the conclusion in the assurance report.

 6.            The practitioner shall disclaim a conclusion on the sustainability information or withdraw from the engagement, when withdrawal is possible under applicable law or regulation, if:

         1.                 The practitioner concludes that there is sufficient doubt about the integrity of the person(s) providing the written representations