Sustainability Assurance 

    In response to increasing stakeholder expectations more companies are reporting on their corporate social and environmental performance in addition to their normal financial reporting measures. As this trend increases, so too will the need for providing assurance on this information and the systems and processes used to generate it.

    CPAs in public accounting practice also have opportunities to provide a wide range of other sustainability related services to their clients.


    SOP 13-1, Attest Engagements on Greenhouse Gas Emissions Information 

    SOP 13-1 updates SOP 03-2 by including guidance on how to apply the attestation standards for a review engagement to the specific subject matter of GHG emissions information.

    ISAE 3410 Assurance Engagements on Greenhouse Gas Statements 

    AICPA Conflict Minerals Resources 

    The AICPA has convened a task force to provide practitioners with guidance relating to Independent Private Sector Audit's of an organization's Conflict Minerals Report.

    IFAC Sustainability Framework

    Resources and Considerations for Providing Assurance on Sustainability Information

    News Update 

    ASEC Sustainability Assurance and Advisory Task Force Formed

    Given the increasing trend in assurance of Sustainability-related information, the AICPA Assurance Services Executive Committee (ASEC) convened the Sustainability Assurance and Advisory Task Force (the “Task Force”) in December 2012.  The Task Force covers member needs and opportunities related to the reporting and assurance of Sustainability-related information.

    This Task Force coordinates with the Auditing Standards Board (ASB) Sustainability Task Force and the ASB Conflict Minerals Task Force, which cover AICPA standards development, technical guidance and comment letters related to assurance on Greenhouse Gas (GHG) Emissions and Conflict Minerals, respectively.

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