This Guidance for Assurance Providers (Assurance Guidance) sets out guidance to practitioners (referred to as assurance providers) who have been engaged to report, in accordance with recognised assurance standards, on whether a company’s Conflict-Free Gold Report is prepared in accordance with the Standard. This Assurance Guidance provides assistance to assurance providers on the application of assurance standards to this specific type of engagement, and on potential assurance issues that may arise when performing this type of engagement.
This Assurance Guidance should be read in conjunction with the:
- recognised assurance standards
- the Standard
- other guidance that may be issued to companies by the World Gold Council (refer to the website www.gold.org).