This Guidance Statement  applies to auditors and other independent assurance practitioners^[1], referred to as the “auditor” in this Guidance Statement, when the engagement comprises:

1. A single subject^[2] grant acquittal^[3] (SSGA) achieved through a single level of assurance (reasonable or limited); or
2. A multi‑scope engagement (MSE), which may include a grant acquittal, when the terms of an engagement require the auditor to address one or more of the following matters:
   1. More than one subject matter.
   2. More than one level of assurance.
   3. An engagement comprising both assurance and agreed‑upon procedures (where no assurance is provided).

Engagements described in paragraph 1(b) necessitate compliance with the requirements of different reporting frameworks and different AUASB Standards and may therefore involve:

1. Evaluation against different criteria, including reporting frameworks;
2. The auditor developing a tailored single-form multi-scope auditor’s report; and/or
3. Reporting requirements prescribed by regulators or other relevant parties.