Circular 2014/01 Adoption of (ISAE) 3410 ‘Assurance Engagements on Greenhouse Gas Statements’

The Council of the Institute has approved the adoption of International Standard on Assurance Engagements (ISAE) 3410 ‘Assurance Engagements on Greenhouse Gas Statements ’in its 250th meeting held on January 25, 2014.

Guidance note on ISAE 3410 is enclosed for member’s reference. The ISAE 3410 is also available in the ‘Handbook of International Quality Control, Auditing Review, Other Assurance, and Related Services Pronouncements’ published by the Institute.

Members are advised to take note of the above.