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Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information and Climate-Related Financial Disclosures)
Audit & Assurance
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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.

$125 - $155
Do you have an AICPA membership? Log in to apply your member discount.

Format

E-book

Availability

1 year

Product Number

AAGSUST22E

Publication Date

2023

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 Business & partner 
Product Details

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 new 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 new 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
Who Will Benefit
  • CPAs in public practice engaged to perform an assertion-based examination or review engagement in accordance with the updated attestation standards on sustainability information
Key Topics
  • 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
More Details
Access
E-Book
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
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Nonmembers
E-book
$155.00
AICPA Members
E-book
$125.00

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Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information and Climate-Related Financial Disclosures)
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$155.00
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$155.00
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Shipping cost and sales tax will be added later during checkout

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