Intermediate
$629
16 hrs
Certificate
2 learners enrolled
Content current as of July 2026
ESG Assurance & Limited Assurance for UK Reporters
Master the principles and practice of ESG assurance for UK reporting entities. This advanced practitioner course covers ISAE 3000 (Revised) and ISAE 3410 assurance standards, the critical distinction between limited and reasonable assurance, UK SRS assurance requirements, the end-to-end assurance process from engagement acceptance to reporting, evidence gathering techniques for non-financial data, and the practical differences between Big 4 and mid-tier assurance approaches. You will learn to plan and execute ESG assurance engagements, assess the adequacy of internal controls over sustainability data, and draft assurance reports that meet the expectations of investors, regulators, and boards. The course prepares practitioners for the growing demand for ESG assurance as UK SRS reporting becomes mandatory.
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What You'll Learn
- Apply ISAE 3000 (Revised) requirements to plan, execute, and report on ESG assurance engagements
- Differentiate between limited and reasonable assurance and determine the appropriate level for different ESG disclosures
- Understand the UK SRS assurance requirements and timeline for mandatory ESG assurance
- Design and execute evidence gathering procedures specific to non-financial and sustainability data
- Assess the adequacy of internal controls over ESG data and identify control deficiencies
- Draft assurance reports with appropriate conclusions, modifications, and emphasis-of-matter paragraphs
Instructor
RSustain Academy Faculty