Assurance practitioner
An assurance practitioner is the individual or organisation performing an assurance engagement and expressing the conclusion. The practitioner obtains sufficient appropriate evidence and complies with the applicable standard, ethical requirements and engagement terms.
Worked example
An independent practitioner examines a sustainability report against suitable criteria and issues a conclusion.
Common mistake
Do not assume every practitioner engagement is an ISA financial-statement audit; other assurance and related-services standards may apply.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |