In February 2022, the UK FRC published a FRC Staff Guidance, Auditor responsibilities in respect of climate related reporting by companies required by the Financial Conduct Authority.
The guidance includes a brief reminder of auditor’s responsibilities under ISA (UK) 720 in respect of the company’s Streamlined Energy and Carbon Reporting (‘SECR’) disclosures.
The guidance can be downloaded at: https://frc.org.uk/news/february-2022/guidance-auditor-climate-related-reporting-respons