Document ID: chunk:federal_register_of_legislation:F2025L00107:front:0:p43
Version: federal_register_of_legislation:F2025L00107
Segment Type: other
Provision Reference: 
Character Range: 148941–152377

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 required by paragraphs 165(a) and (b) that written representations in these regards are not reliable; or

         2.                 The entity does not provide the written representations required by paragraphs 165(a) and (b).

Other Information

Obtaining the Other Information

 1.            The practitioner shall: (Ref: Para. A508–A511)

         1.                 Identify the other information by determining, through discussion with management, the document or documents expected to be issued that will contain the sustainability information and the assurance report thereon, and the entity's planned manner and timing of the issuance of such document(s); and

         2.                 Make arrangements with management to obtain in a timely manner prior to the date of the assurance report, the final version of such document(s).

Reading and Considering the Other Information

 1.            The practitioner shall read the other information obtained prior to the date of the assurance report and, in doing so shall: (Ref: Para. A512–A513)

         1.                 Consider whether there is a material inconsistency between the other information and the sustainability information;

         2.                 Consider whether there is a material inconsistency between the other information and the practitioner's knowledge obtained during the assurance engagement, in the context of evidence obtained and conclusions reached in the engagement; and

         3.                 Remain alert for indications that the other information, not related to the sustainability information or to the practitioner's knowledge obtained during the engagement, appears to be materially misstated.

Responding When a Material Inconsistency Appears to Exist or Other Information Appears to Be Materially Misstated

 1.            If the practitioner identifies that a material inconsistency appears to exist or becomes aware that the other information appears to be materially misstated, the practitioner shall discuss the matter with management and, if necessary, perform other procedures to conclude whether:

         1.                 A material misstatement of the other information exists;

         2.                 A material misstatement of the sustainability information exists; or

         3.                 The practitioner's understanding of the entity and its environment needs to be updated.

 2.            If the other information includes the entity's financial report is subject to audit and the practitioner identifies that a material inconsistency appears to exist between those financial reports and the sustainability information, or becomes aware that the financial reports appear to be materially misstated, the practitioner shall also communicate the matter to the auditor of the entity's financial report, unless prohibited by law or regulation, or professional requirements.

Responding When the Practitioner Concludes That a Material Misstatement of the Other Information Exists

 1.            If the practitioner concludes that a material misstatement of the other information exists,