Group Exercise: Agreed-Upon Procedures
The Agreed-Upon Procedure (AUP) engagement can be used in a variety of circumstances that involve both financial and non-financial information engagements and cover public and private sector entities. More recently, due to the increasing audit thresholds for smaller entities, the AUP engagement may affect the demand of stakeholders seeking alternatives to audit, such as lenders, and because of the flexibility this type of engagement offers, it can be tailored to different circumstances and focused on individual items of financial data.
Award ceremony recognizes improvements in sustainability reporting in Georgia
The sixth Best Annual Report and Transparency Award (BARTA) ceremony was held in Tbilisi, Georgia on February 28, 2025 under the Enhancing Accounting, Auditing, and Sustainability Reporting (EAASURE) program, implemented by the World Bank Centre for Financial and Sustainability Reporting Reform. The event was attended by 114 participants.
Sustainability Reporting and IFRS for SMEs
The Sustainability Reporting and IFRS for SMEs workshop brought together 26 participants to learn and discuss about sustainability reporting in the European Union, including the transposition of the EU Corporate Sustainability Reporting Directive (CSRD), the 12 European Sustainability Reporting Standards (ESRS), and the related Assurance Standard in the works.