Document ID: chunk:federal_register_of_legislation:F2025L00107:front:0:p52
Version: federal_register_of_legislation:F2025L00107
Segment Type: other
Provision Reference: 
Character Range: 178081–181818

and has additionally complied with this ASSA in the conduct of the engagement. If this is the case, the assurance report may refer to this ASSA in addition to the other assurance standards, but the practitioner shall do so only if:

         1.                 There is no conflict between the requirements in the other assurance standards and those in this ASSA that would lead the practitioner:

                 1.                  to reach a different conclusion, or

                 2.                not to include an Emphasis of Matter paragraph or Other Matter paragraph that, in the particular circumstances, is required by this ASSA; and

         2.                 The assurance report includes, at a minimum, each of the elements set out in paragraphs 190 and 191 when the practitioner uses the layout or wording specified by the other assurance standards. The assurance report shall identify such other assurance standards, including the jurisdiction of origin of the other assurance standards.

Unmodified Conclusion

Limited Assurance                                                                                                                                                                                                                                                                             Reasonable Assurance
    198L. The practitioner shall express an unmodified limited assurance conclusion when the practitioner concludes, that, based on the procedures performed and evidence obtained, no matter(s) has come to the attention of the practitioner that causes the practitioner to believe that:      198R. The practitioner shall express an unmodified reasonable assurance opinion when the practitioner concludes that:

       1.       In the case of compliance criteria, the sustainability information is not prepared, in all material respects, in accordance with the applicable criteria; or                                                                                                                         1.       In the case of compliance criteria, the sustainability information is prepared, in all material respects, in accordance with the applicable criteria; or

       2.       In the case of fair presentation criteria, the sustainability information is not fairly presented, in all material respects, in accordance with the applicable criteria.                                                                                                             2.       In the case of fair presentation criteria, the sustainability information is fairly presented, in all material respects, in accordance with the applicable criteria.

Emphasis of Matter Paragraph and Other Matter Paragraph

 1.            If the practitioner considers it necessary to: (Ref: Para. A579–A582)

         1.                 Draw intended users' attention to a matter presented or disclosed in the sustainability information that, in the practitioner's judgement, is of such importance that it is fundamental to intended users' understanding of that information (an Emphasis of Matter paragraph); or

         2.                 Communicate a matter other than those that are presented or disclosed in the sustainability information that, in the practitioner's judgement, is relevant to intended users' understanding of the engagement, the practitioner's responsibilities or the assurance report (an Other Matter paragraph); and

this is not prohibited 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