This	standard	requires,	amongst	others,	that	the	 assurance	team	possesses	the	specific	knowledge,	skills	 and	professional	competencies	needed	to	provide	 assurance	on	sustainability	information	and	that	they	 comply	with	the	requirements	of	the	Code	of	Ethics	for	 Professional	Accountants	of	the	International	federation	 of	Accountants	to	ensure	their	independence.