中注协发布可持续信息鉴证业务准则征求意见稿：225条规范全流程，统一标准体系构建

Core Viewpoint - The release of the draft "Basic Standards for Sustainable Information Assurance Business" by the Chinese Institute of Certified Public Accountants marks a new phase in the standardization of sustainable information assurance practices in China, aiming to ensure uniform quality standards for third-party intermediaries [1][2]. Group 1: Need for Unified Standards - The current sustainable information assurance practices in China are largely voluntary, with significant differences in quality management, professional ethics, and competency among various assurance providers [2]. - The lack of uniform standards leads to inconsistencies in execution procedures, conclusion formation, and assurance levels, hindering the full realization of third-party assurance value [2]. Group 2: Drafting Process and Principles - The draft was developed by referencing international standards and adapting them to China's specific context, following three core principles: maintaining public interest, highlighting the characteristics of sustainable information assurance, and leveraging international experience [2]. - The proposed standards will consist of basic standards, specific standards, and application guidelines, aligning with the corporate sustainable disclosure framework [2]. Group 3: Scope and Execution Requirements - The draft consists of four chapters with 225 articles, covering the entire process from business acceptance to report issuance, with clear objectives and detailed execution requirements [3]. - The standards apply not only to certified public accountants but also to all types of assurance providers, ensuring compliance with unified professional standards across the industry [3]. Group 4: Assurance Mechanisms and Quality Control - The draft establishes a dual assurance mechanism, addressing both reasonable and limited assurance requirements to cater to diverse information needs [4]. - Quality management and ethical standards are mandated to ensure the professionalism and reliability of assurance work, with the Institute committed to refining the draft based on feedback before final approval [4].