Sustainability Assurance Requirements

The FRC Interim Register is a temporary registration system for sustainability assurance practitioners established ahead of full regulatory framework implementation. Registration criteria include demonstrated competency in sustainability reporting, understanding of UK SRS requirements, and relevant professional qualifications. The register provides market confidence while permanent oversight arrangements are developed following comprehensive regulatory consultation.

Limited assurance provides negative assurance ('nothing has come to our attention') based on analytical reviews, inquiries, and walkthroughs. Reasonable assurance provides positive assurance requiring comprehensive verification and detailed testing. UK SRS initially requires limited assurance with potential progression to reasonable assurance based on market readiness.

Scope 1 and 2 GHG emissions require limited assurance from January 2027. Scope 3 emissions are under comply-or-explain provisions from 2028, allowing companies to demonstrate progress toward comprehensive coverage. Climate scenario analysis and forward-looking information may be excluded from assurance scope initially.

Practitioners must hold relevant professional qualifications (ACA, ACCA, or equivalent) plus sustainability-specific training. Core competency areas include climate science understanding, GHG accounting protocols, and sustainability reporting frameworks. Continuing professional development includes annual sustainability reporting updates and climate science developments.

Sustainability assurance requires specialized competency beyond traditional financial audit experience, including climate science understanding and sustainability frameworks. Independence requirements are enhanced, prohibiting non-assurance sustainability services. Rotation requirements may apply separately from financial audit rotation cycles.