|
2
|
The CPA and the accounting firm that the CPA is affiliated with accepting an assurance engagement on the sustainability metrics by industry under Article 4, Paragraph 2 of the Governing Rules shall satisfy the following qualifications and criteria:
- The accounting firm must satisfy the following requirements:
- Has established a sustainable development-related department for two years or more.
- Has two years or more of experience in relevant assurance of or assistance in sustainability reports.
- Has established a quality control system that shall comply with the quality control guidelines for accounting firms published by the Accounting Research and Development Foundation (ARDF).
- The CPA must have the following qualifications:
- Has two years or more of experience in conducting assurance of or assistance in sustainability reports.
- Has attended courses on regulations for sustainability reports or assurance guidelines for more than 20 hours in the most recent two years.
|