AbstractThis study presents a comprehensive conceptual framework for equating in educational assessment, aimed at enhancing the accuracy, validity, and fairness of equating outcomes. The framework emphasizes the importance of considering sample characteristics, statistical assumptions, model fit, advancements in equating methodology, the integration of technology, and the factors of equity and fairness. By incorporating these elements, educational institutions can improve their equating practices and support equitable and fair evaluation processes. The framework also impacts policy-making and educational assessment procedures, providing a foundation for evidence-based policies that promote accountability and effective evaluation. Policymakers can use this framework to develop policies that ensure fair and valid assessment practices. Additionally, the study highlights the critical role of empirical research in validating and refining the framework, advocating for the exploration of cross-cultur.....