The Institute of Chartered Accountants of India (ICAI) has announced the effective dates for its Standard on Assurance Engagements (SAE) 3410, concerning assurance engagements on Greenhouse Gas (GHG) statements. The standard will be voluntary for assurance reports covering periods ending on March 31, 2023, and will become mandatory for periods ending on or after March 31, 2024. SAE 3410 aims to enhance the reliability of reported emissions information by providing assurance on GHG statements.
Sustainability Reporting Standards Board
The Institute of Chartered Accountants of India
May 2nd, 2022
Announcement
Effective Date of applicability of Standard on Assurance Engagements (SAE) 3410 Assurance Engagements on Greenhouse Gas Statements
The Council, at its 410th meeting, hel
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to
CCI PRO
for unlimited access
Why Upgrade to
CCI PRO?
-
No Ads
-
WhatsApp Broadcasts
-
Daily E-Newsletter
-
Unlimited News Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits
Already a PRO member?
Login here
for an ad-free experience.
FAQ :
SAE 3410 is the Standard on Assurance Engagements issued by the ICAI for assurance engagements on Greenhouse Gas (GHG) statements, designed to strengthen assurance frameworks for non-financial information.
SAE 3410 is applicable on a voluntary basis for assurance reports covering periods ending on March 31, 2023.
SAE 3410 will become mandatory for assurance reports covering periods ending on or after March 31, 2024.
The objective is to obtain either limited or reasonable assurance about whether the GHG statement is free from material misstatement, whether due to fraud or error, thereby enhancing the reliability of the reported emissions information.
SAE 3410 was issued in February 2021.