Non-financial information assurance

The overarching standard for all non-financial 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

Additional standards may apply to the following engagements:

The matters that can be assured under these types of engagements range widely. Some engagements are required by regulation and other engagements meet voluntary reporting needs. 

IAASB Guidance on extended external reporting (EER) assurance engagements

This guidance supports assurance for non-financial reporting and responds to ten key stakeholder-identified challenges commonly encountered in applying ISAE 3000 (Revised) in EER assurance engagements.

A guide for assurance on SME sustainability reports

This guide has been developed through wide consultation with assurance practitioners, their clients and other experts to provide practical guidance for accountants delivering this important service to small and medium sized enterprises and their stakeholders.

Clean Energy Regulator-administered schemes

The Clean Energy Regulator (CER) administers Australian Government schemes for measuring, managing, reducing or offsetting carbon emissions. The CER has administrative responsibilities for the:

The NGERS audit framework underpins the assurance requirements for each scheme. Assurance practitioners must be a registered greenhouse energy auditor (RGEA) to conduct assurance engagements (NGERS audits) under any of the schemes.

Register as a Greenhouse and Energy Auditor

The CER website has detailed information to help you understand how to register as a Registered Greenhouse and Energy Auditor and guidance on conducting audits under CER regulated schemes:

Registration pathway for non-financial auditors

The Clean Energy Regulator has an arrangement with CPA Australia to help non-financial auditors study in the CPA Program for the purposes of gaining Category 2 Greenhouse and Energy Auditor registration.

This arrangement is intended to provide a pathway to Category 2 registration for applicants from non-accounting backgrounds, including those already registered as Category 1 Greenhouse and Energy Auditors.

Under this arrangement, those interested in applying for Category 2 registration can apply for enrolment into the Advanced Audit and Assurance subject, which is part of the CPA Program.

Find out more