The Accounting for Nature® Framework provides two pathways for users to certify their Environmental Accounts to achieve formal recognition. An Environmental Account may be classified as either: Certified - Independent Audit where users will need to engage an Accounting for Nature® Accredited Auditor to obtain either a limited or reasonable Assurance Audit; or Certified - AfN Verified where users are required to submit a Technical Assessment Application to AfN for Technical Assessment against the Certification criteria in the Standard. Both certification pathways require Environmental Accounts to be audited and re-certified at least every five years.

Users and Accredited Auditors must comply with the Accounting for Nature® Audit Rules which contain:

• The process for accrediting auditors; and,

• The audit and verification processes and procedures.

The Audit Rules take guidance from key aspects of existing national and international standards such as those prescribed by the Australian Standard on Assurance Engagements (ASAE). They also reference key aspects from best-practice audit procedures including those used for legislated requirements as part of Australian Government policies and programs.