A firm that performs sustainability assurance must be independent of that client and applies the conceptual framework to threats from financial, business, employment and family relationships, fees, long association and non-assurance services, with AUST R5400.19.1 requiring aggregate evaluation of minor threats. For group sustainability assurance engagements the group firm is responsible for the independence of component practitioners, and for assurance work done at value chain components the firm applies the independence provisions once they take effect (reporting periods starting from 1 July 2028) and in the interim applies the Section 5120 framework, satisfies itself about another practitioner's independence and discloses publicly that the deferred provisions have not been applied. Where another practitioner's work is used the firm confirms that practitioner's independence under Section 5406.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.