An applicant is required to have completed appropriate CPD to acquire the necessary knowledge of sustainability reporting and the assurance of sustainability reporting, including the following subjects in respect of the assurance of sustainability reporting:
- Legal requirements and standards relating to the preparation of annual and consolidated sustainability reporting;
- Sustainability analysis;
- Due diligence processes with regard to sustainability matters;
- Legal requirements and assurance standards for sustainability reporting.
The relevant CPD can consist of both structured and unstructured learning and must be achieved prior to approval as a SASP. CPA Ireland expects a SASP applicant to have undertaken a minimum of 60 hours of study, a portion of which should be structured, during the two years prior to application.
An applicant must provide a detailed analysis of their structured and unstructured learning in their application. Sufficient detail must be provided by the applicant sufficient to enable CPA Ireland to determine that they have acquired the necessary knowledge of sustainability reporting and assurance of sustainability reporting. Given the evolving nature of expertise in this area experiential and other sources of learning may be included in the application.