GROUP
Conflict screening
Potential conflicts are assessed and acceptance is recorded before the assurance engagement proceeds.
Impartiality is an acceptance rule, not a paragraph in a brochure.
Conflicts are screened before an engagement, teams are assigned by competence and independence, and technical review is separate from the engagement team.
Six operating commitments
How independence is protected.
No preparation by the assurance body
Energy Up International LLC takes no part in preparing the data or statement it assesses.
Competent, independent team
Teams are assigned for the sector and subject matter and must be independent from advisory work.
Independent technical review
The engagement file is reviewed before a statement or decision is released.
Scope-controlled statements
Statements identify criteria, scope, assurance level and materiality and are issued only within the applicable scope.
Findings on record
Findings are closed on record; unresolved matters are reported as such rather than hidden.