The objectives of the assurance practitioner are:

1. To obtain either reasonable assurance or limited assurance, as appropriate, about whether the GHG statement is free from material misstatement, whether due to fraud or error, thereby enabling the assurance practitioner to express a reasonable assurance or limited assurance conclusion;
2. To report, in accordance with the assurance practitioner’s findings, about whether:
   1. In the case of a reasonable assurance engagement, the GHG statement is prepared, in all material respects, in accordance with the applicable criteria; or
   2. In the case of a limited assurance engagement, anything has come to the assurance practitioner’s attention that causes the assurance practitioner to believe, on the basis of the procedures performed and evidence obtained, that the GHG statement is not prepared, in all material respects, in accordance with the applicable criteria; and
3. To communicate as otherwise required by this ASAE, in accordance with the assurance practitioner’s findings.