1648. Chapter 19 of Part 27 shall apply to the transfer of working papers or other documents and inspection or investigation reports relating to the assurance of sustainability reporting in the same manner as it applies to audit working papers or other documents and inspection or investigation reports relating to audits subject to the following modifications:

(a) references to audit working papers shall be construed as references to assurance working papers;

(b) references to inspection or investigation reports relating to the audits shall be construed as references to inspection or investigation reports relating to the assurance of sustainability reporting;

(c) references to an audit shall be construed as references to the assurance of sustainability reporting;

(d) any other necessary modifications.]