Do you, as a certified accountant, also want to be able to provide CSRD assurance? Then you can take the first steps towards meeting the further requirements with the NBA self-assessment. 

Test your knowledge now with the NBA self-assessment:

  • gain insight into your CSRD knowledge level;
  • discover any knowledge gaps;
  • receive development-oriented feedback and reflection questions;
  • process these insights in your PE-portfolio.

With this self-assessment, you gain insight into your knowledge level and tools for further development. You cannot fail or fail the self-assessment.

How do you request the self-assessment?

As a (prospective) accountant, you can request the NBA self-assessment once and free of charge. The self-assessment is only open for six weeks after application.

Please note: we expect you to first skill yourself in CSRD-assurance knowledge before requesting the self-assessment. Basic knowledge is a prerequisite. 

Request for the self-assessment: 

  1. Log in via the button below, using your MijnNBA account.
  2. Request the self-assessment via the request button ‘request self-assessment’. Fill in your details.
  3. You will receive an e-mail from Xaurum (external partner) with the link to the self-assessment.
  4. After each question, you will immediately see whether you have answered the question correctly or incorrectly. At the end of the assessment you will see how many questions you answered correctly.    
    You will also receive more information on further development and additional in-depth questions that can help you reflect on your level of knowledge and next steps in your development. Please note, this information is generated especially for you and cannot be requested again later. This information is not visible to the NBA and cannot be generated again. Saving or photographing your personal information is only allowed for personal use.
  5. Incorporate what you have learned, follow-up learning objectives and related learning activities into your personal PE portfolio. Do you self-assess for CSRD assurance, and fall into the sample? Then your PE portfolio will also be tested for CSRD competence according to the established further requirements.

What does the self-assessment look like?

The assessment contains 43 questions. The 43 questions are divided into four domains:

Domain 1: general sustainability knowledge

Type of questions: mainly comprehension questions 

Explanation: 

  • being able to describe the framework of sustainable long-term value creation; 
  • being able to name (international) sustainability developments;
  • being able to oversee, assess and interpret the consequences (such as impacts and financial opportunities and risks) of sustainability developments for organisations and their own operations.


Domain 2: Reporting legislation and regulations  

Type of questions: mainly comprehension questions

Explanation: 

  • being able to describe the laws and regulations (CSRD/ESRS, SFDR and EU Taxonomy) surrounding CSRD reporting;
  • being able to interpret the content of these laws and regulations and translate them into organisations' sustainability reporting.

Domain 3: planning the assignment 

Type of questions: mainly application questions 

Explanation:

  • ability to acquire insight into the administrative organisation and internal control around sustainability reporting;
  • ability to determine the implications of the nature, timing and scope of the auditor's assurance work in line with assurance standard 3810N.

Domain 4: assurance work and evaluation 

Type of questions: mainly application questions 

Explanation:

  • ability to perform the assurance work for the sustainability reporting review based on the assurance standard and on the assurance approach chosen;
  • ability to evaluate the impact of the results of the assurance work on the auditor's conclusion.

The questions and answers vary in difficulty and consist of multiple choice questions (one answer is right), multiple choice questions (multiple answers are right), selection questions (selecting correct words/phrases), match questions (making the right combinations) and ranking questions (putting the answers in the right order).

Preparation

The questions in the self-assessment are based on the published CSRD competency set.  We expect you to have already mastered these competences before you start the self-assessment.

Resources

The self-assessment is not a test, it is a tool for self-assessment. In principle, all tools are allowed. To gain a good insight into your knowledge level, we advise you to take the test independently and not to use online tools such as chatGPT.

Looking up information in legislative texts on websites can be helpful. For maximum learning efficiency, it is advisable to first think about the answer yourself and only look up the answer in case of doubt. Having to look up many questions may be an indication that the required knowledge is not yet sufficiently present. Additional learning activities may then be desirable. 

Time needed

Depending on your level of knowledge, speed of reading and how much you have to look up, the time needed may vary. We expect you to take 2-3 hours on average to answer the questions. Intermediate breaks are possible.
Please note, the self-assessment is only open for six weeks after application.