Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information and Climate-Related Financial Disclosures)
This authoritative guide was developed to assist CPAs with interpreting and applying the updated attestation standards to engagements over sustainability information.
Format
E-book
Availability
Lifetime
Product Number
AAGSUST22E
Publication Date
2023
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Updated guidance on sustainability information
Many organizations now voluntarily disclose sustainability information as a result of increased stakeholder interest. According to the Governance & Accountability Institute, the number of S&P 500 companies that have published sustainability reports has increased each year over the past decade, reaching an all-time high of 92% in 2020. In addition, many new regulations around the world require both reporting and assurance of sustainability information.
This authoritative Guide for Sustainability will assist CPAs with interpreting and applying the updated attestation standards when performing assertion-based examination (SSAE No. 21) or review (SSAE No. 22) engagements on sustainability information.
Highlights of this guide include:
- A chapter on performing an assertion-based examination or review engagement on climate-related financial disclosures
- Revisions to reflect conforming changes necessary due to the issuance of SSAE No. 21 and SSAE No. 22.
- Expanded guidance on the use of specialists and other practitioners The guide also includes guidance on certain matters not addressed in the updated attestation standards, including considerations regarding measurement uncertainty, consistency, and material misstatements in previously issued information.
For ease of use, the guide includes:
- Illustrative assertion-based examination and review procedures in a side-by-side format to help distinguish between them
- Illustrative representation letters and accountants' reports specific to the types of matters or situations that the practitioner might encounter in such engagements
- CPAs in public practice engaged to perform an assertion-based examination or review engagement in accordance with the updated attestation standards on sustainability information
- Assertion-based examination or review engagements of climate-related financial disclosures and greenhouse gas emissions information.
- Measurement uncertainty, consistency, and material misstatements in previously issued information
- The use of specialists and other practitioners
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