Technical Alert 02/2024 (Revised February 2025) – Sample Engagement Letter Terms in respect to the provision of Limited Assurance under the Corporate Sustainability Reporting Directive
The Technical Alert (TA) 02/2024 ,which was issued in June 2024, has been updated to reflect the transposition the Corporate Sustainability Reporting Directive (“CSRD”) into Irish legislation and the issue of the International Standard on Assurance Engagements (Ireland) 3000 Assurance Engagements Other Than Audits Or Reviews Of Historical Financial Information – Assurance Of Sustainability Reporting In Ireland (ISAE (Ireland) 3000) by the Irish Auditing and Accounting Supervisory Authority (IAASA) be used for sustainability reporting in Ireland.
These engagement letter terms have been drafted based on current guidance in issue, which might be subject to change.
You can access the TA 02 2024 CSRD Limited Assurance Engagement Letter (revised Feb 2025) here.
LOADING...