Basis for Conclusions - Using the Work of an External Expert

This Basis for Conclusions pertains to the Using the Work of an External Expert Final Pronouncement, which provides an ethical framework to guide professional accountants or sustainability assurance practitioners, as applicable, in evaluating whether an external expert has the necessary competence, capabilities and objectivity in order to use that expert’s work for the intended purposes. The standard also include provisions to aid in applying the Code’s conceptual framework when using the work of an external expert.