Document ID: chunk:federal_register_of_legislation:F2025L00107:front:0:p92
Version: federal_register_of_legislation:F2025L00107
Segment Type: other
Provision Reference: 
Character Range: 297650–301023

the entity. In these circumstances, the issues considered by the practitioner may be complex and the practitioner may consider it appropriate to obtain legal advice.

 2.       The reporting of identified or suspected non-compliance with laws and regulations in accordance with law, regulation or relevant ethical requirements may include non-compliance with laws and regulations that the practitioner comes across or is made aware of when performing the engagement, but which may not affect the sustainability information. Under this ASSA, the practitioner is not expected to have a level of understanding of laws and regulations beyond those affecting the sustainability information. However, law, regulation or relevant ethical requirements may expect the practitioner to apply knowledge, professional judgement and expertise in responding to such non-compliance. Whether an act constitutes actual non-compliance is ultimately a matter to be determined by a court or other appropriate adjudicative body.

 3.       In some circumstances, the reporting of identified or suspected non-compliance with laws and regulations to an appropriate authority outside the entity may be precluded by the practitioner's duty of confidentiality under law, regulation, or relevant ethical requirements. In other cases, reporting identified or suspected non-compliance to an appropriate authority outside the entity would not be considered a breach of the duty of confidentiality under the relevant ethical requirements.

Communication with Management and Those Charged with Governance (Ref: Para. 68)

 1.       In addition to those matters specifically required to be communicated in accordance with this ASSA, significant matters that the practitioner may consider merit the attention of management or those charged with governance, as appropriate, may include:

           * Identified deficiencies in internal control.

           * Management bias in the preparation of the sustainability information.

           * Material misstatements of the sustainability information or other information that management has refused to correct.

           * Reporting policies that are not appropriate or that are inconsistent with the applicable criteria or criteria used in the relevant industry.

           * Circumstances that affect the form and content of the assurance report, if any.

           * Matters relating to estimates, forward-looking information, and inherent uncertainties, and related disclosures.

           * Significant matters discussed or subject to correspondence with management (see also paragraph A167).

           * Significant difficulties encountered during the engagement (see also paragraph A168).

 1.       Significant matters discussed, or subject to correspondence with management, may include such matters as:

           * Significant events or transactions that occurred during the year.

           * Concerns about management's use of work of an expert or information obtained from external sources.

           * Significant matters on which there was disagreement with management.

 1.       Significant difficulties encountered during the engagement may include such matters as:

           * Significant delays by management, the unavailability of entity personnel, or an unwillingness by management to provide information necessary for the