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Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements
Subsequent EventsSubsequent Events
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Subsequent Events
- The practitioner shall: (Ref: Para. A502–A504L)
- Perform procedures to identify events occurring up to the date of the assurance report that may have an effect on the sustainability information and the assurance report; and
- Evaluate the sufficiency and appropriateness of evidence obtained about whether such events are appropriately reflected in that sustainability information in accordance with the applicable criteria.
- The practitioner shall respond appropriately to facts that become known to the practitioner after the date of the assurance report, that, had they been known to the practitioner at that date, may have caused the practitioner to amend the assurance report. (Ref: Para. A505)