Guidance for AA1000AS (2008) Assurance Providers - AccountAbility

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• User Note on the Application of the Principles of Materiality, Completeness andResponsiveness as they Relate to the AA1000 Assurance Standardwww.accountability21.net/publications.aspx?id=1242• The Future of Assurance www.accountability21.net/publications.aspx?id=456• Assure View, Corporate Register, 2008• The Materiality Report www.accountability21.net/publications.aspx?id=560• Better Assurance through Better understanding• IFAC Framework• IAASB ISAE 3000• COS 3410N• FEE (2009), Policy Statement on Sustainability: Towards a Sustainable Economy:the contribution of Assurance• FEE, Key Issues In Sustainability Assurance - An Overview34 September, 2009
B.5 Certification of sustainability assurance practitionersIRCA and AccountAbility have established a partnership to provide a professionalqualification in sustainability assurance, the Certified Sustainability AssurancePractitioner Program (CSAP).CSAP aims to:• Enable practitioners to develop, validate and communicate their competence in asystematic manner.• Make it easier for organisations to identify credible assurance expertise.• Improve stakeholder confidence in the expertise of sustainability assuranceprofessionals engaged by organisations.• Develop a more systematic understanding of key competency requirements forproviding effective assurance, and so establish a basis for informing this and otherstandards in future.CSAP is intended for all practitioners worldwide including:• those who work in CSR departments involved in the development of corporateaccountability programs;• those who work in departments involved in internal (assurance) audit processes;• those who provide consultancy services for organisations on sustainability assurance;• independent assurance providers who undertake assurance processes; and• those just starting out in the area of sustainability assurance.CSAP offers certification at three grades:Associate Sustainability Assurance Practitioner: an understanding of the field ofsustainability assurance gained by attending relevant training. This grade is mostrelevant to those beginning their career in sustainability assurance, and those involvedin related topicsSustainability Assurance Practitioner: an active practitioner with demonstrableexperience over a number of assignments with different clients or, for internal35 September, 2009
Page 1 and 2: Guidance for AA1000AS (2008)Assuran
Page 3 and 4: Purpose of this guidanceThis guidan
Page 5 and 6: A.2 Using the AA1000AS (2008)2.1 Ty
Page 7 and 8: Given that this is an overarching s
Page 9 and 10: of stakeholders (or refers to the o
Page 11 and 12: information e.g. greenhouse gas emi
Page 13 and 14: • Knowledge of current environmen
Page 15 and 16: • requirements for evidence• su
Page 17 and 18: subject matter information being ma
Page 19 and 20: Balance• Are behaviour and inform
Page 21 and 22: A material misrepresentation or omi
Page 23 and 24: Issues that pass neither of these t
Page 25 and 26: 4.2.3 Obtaining evidenceThe assuran
Page 27 and 28: • note on roles and responsibilit
Page 29 and 30: B. Informative AnnexesB.1 The AA100
Page 31 and 32: B.3 Keeping Standards up-to-dateSta
Page 33: • KPMG (2005) KPMG International
Page 37 and 38: B.6 AccountAbility assurance provid
Page 39: B.8 About AccountAbilityAccountAbil

Guidance for AA1000AS (2008) Assurance Providers - AccountAbility

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