How to respond to assurance needs on non-financial information

Source: , 22 November 2017

How do professional accountants respond to the growing demand for assurance on non-financial information (NFI) Stakeholders use NFI as an input to their decision making, but they want to know if this information can be trusted. External assurance can strengthen their confidence in the reliability of NFI.

Professional accountants are well-equipped to provide such assurance, as they employ their experience in financial reporting, their knowledge about assurance techniques, and are bound by professional standards.

A discussion paper sets out the context of NFI reporting and assurance, regarding market demand, regulation, and the role of the accountancy profession. Then it provides the 6 key steps for professional accountants to follow while conducting an assurance engagement on NFI. Each of the 6 steps contains ‘Items for discussion’.

Request for feedback

Experts on this matter are invited to provide feedback on our ‘Items for discussion’ and any additional views on NFI assurance to Vita Ramanauskaité ( by 1 December 2017.