Port of Santos Authority releases results of independent audit

Even as it closes out 2025, the Port of Santos Authority (APS), in line with the principle of transparency in public service, has released assurance on its 2024 Integrated Report. An assurance statement is an independent audit confirming that the report complies with international reliability standards.

This assurance was prepared in accordance with Technical Communication 07/2012 of the Brazilian Institute of Independent Auditors (Ibracon), approved by the Federal Accounting Council, and based on NBC TO 3000 (Assurance Engagements Other Than Audits or Reviews), issued by the Federal Accounting Council (CFC). This standard is equivalent to the international standard ISAE 3000 issued by the International Federation of Accountants and applies to non-historical information.

The 2024 Integrated Report brings together financial and non-financial data, covering governance, sustainability, environmental performance, and social performance. The limited assurance conducted reinforces the credibility of the indicators presented, demonstrating APS’s commitment to accountability and continuous improvement in management practices.

The assurance of the 2024 Integrated Report refers to non-financial information. As of this year, APS has unified the content previously presented separately in its Annual Report and Sustainability Report (hence now referred to as the Integrated Report). This allows for a broader, more cohesive view of operations, performance, and sustainability commitments.

The publication announcing the conclusion of the work aims to meet accountability requirements for oversight bodies and the general public regarding APS’s practices and results, in line with Strategic Objective OE7 related to Governance and Integrity.

The document is available on the Port of Santos website:
https://www.portodesantos.com.br/informacoes-financeiras/visao-geral-financeiro/?pagina=informacoes-financeiras/relatorios-anuais/

Source: Port of Santos

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