A professional accountant in practice is asked to provide assurance on a client's greenhouse gas emissions statement. Which statement about the ethical requirements that apply is correct?

Correct answer: C) The fundamental principles and relevant independence requirements apply, just as they do to financial statement engagements

Explanation

The ICAEW Code of Ethics applies to all professional activities of members, including sustainability engagements. Because this is an assurance engagement, independence requirements apply alongside the five fundamental principles. Ethical requirements do not depend on whether the subject matter is financial or on the client being listed.