Document ID: chunk:federal_register_of_legislation:F2025L00107:front:0:p100
Version: federal_register_of_legislation:F2025L00107
Segment Type: other
Provision Reference: 
Character Range: 321848–325130

the criteria applied. Criteria may be made available:

         1.                 Publicly, for example, in published framework criteria or a general-purpose framework that is readily available, such as on a website.

         2.                 Through inclusion in the sustainability information, in particular for entity-developed criteria.

         3.                 By general understanding, for example, the criterion for measuring time in hours and minutes.

Ability to Obtain Evidence Needed (Ref: Para. 79(a))

 1.       In determining whether the evidence needed to support the practitioner's conclusion can be expected to be obtained, the practitioner may consider:

         1.                 The characteristics of the sustainability matters and the potential sources of evidence; and

         2.                 Whether evidence is not available due to the engagement circumstances, even though the evidence could reasonably be expected to exist.

 2.       Examples of the nature and availability of evidence that may impact the practitioner's ability to obtain evidence, include:

           * The timing of the practitioner's appointment, the entity's document retention policy, inadequate information systems, or a restriction imposed by the appropriate party(ies).

           * The nature of the relationship between the appropriate party(ies) affecting the practitioner's ability to access records, documentation, and other information the practitioner may require as evidence to complete the engagement.

           * Evidence located at organisations not controlled by the entity, such as entities within the value chain but outside of the reporting entity's control. In such cases, the practitioner may determine whether the entity has contractual arrangements with those organisations to provide access to persons or information, or to provide independent assurance reports on relevant internal controls or the measurement or evaluation of relevant sustainability matters, or whether the entity has plans to put such arrangements in place.

 1.       In some circumstances, the practitioner may conclude that, due to the condition and reliability of an entity's records, it is unlikely that sufficient appropriate evidence will be available to support an unmodified conclusion on the sustainability information. This may occur, for example, when the entity has little experience with the preparation of sustainability information. In such circumstances, it may be more appropriate for the sustainability information to be subject to an agreed-upon procedures engagement or a consulting engagement in preparation for an assurance engagement in a later period. However, such engagements can give rise to potential threats to the practitioner's independence in performing an assurance engagement at a later date.

A206L. The evidence that the practitioner obtains in a limited assurance engagement is more limited than in a reasonable assurance engagement. However, the need for availability and accessibility to evidence is the same regardless of the level of assurance, as the practitioner may be required, in accordance with paragraph 148L, to design and perform additional procedures to obtain further evidence in a limited assurance engagement if the