Roles & Responsibilities
The roles and responsibilities of the Sustainability Assurance Committee are to:
- understand current and explore future Canadian trends, practices, and challenges related to sustainability assurance;
- review the International Auditing and Assurance Standards Board agenda materials to determine the impact and issues relevant to Canada, and provide input to the AASB for its consideration;
- assist the AASB in its future Canadian sustainability assurance activities and standard setting; and
- assist the AASB with external outreach and collaboration activities with other Canadian standard-setting boards, including the Accounting Standards Board, the Public Sector Accounting Board, and the Canadian Sustainability Standards Board.
Meetings
The Sustainability Assurance Committee meets privately throughout the year. Results of the Committee meetings serve as the basis for agenda papers presented to the AASB.
Membership
The Committee consists of members and other participants from the following practice areas:
- assurance practitioners from public accounting firms;
- an assurance provider from a consulting firm;
- public sector auditors; and
- academics.