What the document covers
The direction adds sustainability reporting and related assurance to core CPE areas. It connects emerging ESG risks with the competencies expected of public accountants.
Specific requirements and implications
The direction places sustainability reporting within Category 1 and related assurance within Category 3. It recognises that ESG risks can affect cash flows, financial position and audit work, and that assurance demand creates new competency needs. Examples include international sustainability frameworks and assurance on greenhouse-gas information. These additions concern the CPE syllabus, rather than imposing a universal sustainability-reporting duty on every audit client.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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