ACCA Strategic Professional · Advanced Audit and Assurance (International) · The assurance of sustainability

Hollin Group's integrated report includes a statement that its 'business model creates value for stakeholders over the short, medium and long term'. The assurance partner is considering the practitioner's responsibilities for this narrative and for forward-looking information, given a limited assurance ISAE 3000 (Revised) engagement on selected sustainability metrics only. Which conclusion is most appropriate?

The practitioner reads the other information and responds to any material inconsistency with the assured metrics or material misstatement of fact, but gives no assurance on the narrative outside scope. Ignoring it entirely is wrong because ISAE 3000 (Revised) imposes responsibilities, and extending assurance over everything is not required.

1. AThe practitioner should read the other information in the report and respond if a material inconsistency with the assured metrics is identified, but is not providing assurance on the narrativeCorrect
2. BThe practitioner must obtain reasonable assurance over all narrative statements because they appear in the same document
3. CThe practitioner has no responsibilities for the narrative because it is outside the engagement scope
4. DThe practitioner should refuse to issue a report because forward-looking information cannot be included in an integrated report