This guidance is for reporting organisations preparing for assurance according to AA1000AS (2008). It provides guidance on common issues relating to assurance from a reporting organisation perspective.

When choosing assurance based on AA1000AS (2008), or any other assurance standard, it is useful to understand what assurance based on AA1000AS (2008) offers the reporting organisation, what the process involves and how to prepare for assurance. This guidance is not intended to be comprehensive but aims to highlight areas to consider before and during an assurance engagement to help maximise the value of the assurance process.

This guidance is non-binding and is one of three guidance documents that support the AA1000AS (2008). The other two are 'Guidance for AA1000AS (2008) Assurance Providers' and 'Guidance for users of AA1000AS (2008) Assurance Statements'.