“As with any attestation engagement, practitioners should consider the risk and legal considerations.”
ESG reporting and attestation: A roadmap for audit practitioners
Are client’s asking you to perform assurance engagements over ESG disclosures in SEC filings? Are you wondering whether you can perform such an engagement and what the related risk and legal considerations are?
This roadmap is designed to help audit practitioners understand the risk and legal considerations when performing assurance engagements over ESG disclosures in SEC submissions. The resource:
Provides an overview of the ESG reporting and
Download the ESG reporting and attestation: A roadmap for audit practitioners
File name: caq-esg-reporting-and-attestation-roadmap-2021-Feb-v2.pdf