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Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements
Firm-level Quality ManagementFirm-level Quality Management
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Firm-level Quality Management
- The engagement leader shall be a member of a firm that applies: (Ref: Para. A68–A72)
- ASQM 1; or
- Professional requirements, or requirements in law or regulation, that an appropriate authority has determined to be at least as demanding as ASQM 1. (Ref: Para: A73–A74)