New Standard from Last Update.

1. SCOPE

This Indian Standard (Part 3) provides competency requirements for individuals, firms and reporting entities for the purpose of conducting internal and or external assurance engagements.

2. REFERENCES

The following standard contains provision, which through reference in this text constitutes provision of this standard. At the time of publication, the editions indicated were valid. All standards are subject to revision, and parties to agreements based on thisstandard are encouraged to investigate the possibility of applying the most recent edition of the standard indicated below:

26001 : 2020 Corporate social responsibility - Requirements

26002 (Part 1) : 2021 Assurance engagement standard: Part 1 Conducting assurance engagements for all matters other than statutory financial information - Requirements

26002 (Part 2) : 2021 Assurance engagement standard: Part 2 Conducting assurance engagements for all matters other than statutory financial information - Guidance