There are five core types of non-financial report assurance which can be conducted, either as reasonable or limited assurance engagements.
The overarching standard to be applied to all of these engagements is ISAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information or the national equivalent, such as ASAE 3000 and ISAE (NZ) 3000.
These types of engagements and the standards in addition to ISAE 3000 which apply to those engagements are:
The subject matters which can be assured under these types of engagements range widely. Some are required by regulation and others are reported on voluntarily.
Schemes regulated by the Clean Energy Regulator
The Clean Energy Regulator (CER) administers schemes legislated by the Australian Government for measuring, managing, reducing or offsetting Australia's carbon emissions. The CER have administrative responsibilities for the:
The assurance requirements for each scheme are underpinned by the NGERS audit framework. To be eligible to conduct assurance engagements (NGERS audits) under any of the schemes, the assurance practitioner must be a registered greenhouse and energy auditor (RGEA).