Assurance on the integrated report is a hot topic internationally. The International Auditing and Assurance Standards Board (IAASB) is currently looking at the issue in their Extended External Reporting (EER) Project.

The IAASB’s EER Assurance Project

Extended External Reporting (EER) encapsulates many different forms of reporting including, but not limited to, integrated reporting, sustainability reporting and other reporting by entities about financial and non-financial matters, including environmental, social and governance matters, related to an entity’s activities.

On 13 March 2020, the IAASB issued its Public Consultation on Proposed Guidance, Extended External Reporting Assurance in order to promote consistent high-quality application of ISAE 3000 (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information so as to:

  • Strengthen the influence of EER assurance engagements on the quality of EER reports;
  • Enhance user trust in the resulting assurance reports; and
  • Engender greater confidence in the credibility of, trust in and reliance upon EER reports by their intended users.

The draft non-authoritative guidance addresses Special Considerations in Performing Assurance Engagements on Extended External Reporting, with comments due by 13 July 2020.


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