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This webcast introduces the basic concepts of sustainability. You’ll gain a deeper understanding of how to plan and execute an examination or review of sustainability information in accordance with AICPA Attestation Standards.
Recognize how the Clarified AICPA Attestation Standards apply to the subject matter of sustainability information.
• Recall considerations and procedures for planning an examination or review engagement with information that is held out as sustainability information.
• Identify the procedures for performing an examination or review engagement that includes information that is held out as sustainability information.
• Recall the requirements outlined in AT-C Sections 205 and 210 in preparing a practitioner’s report on an examination or review engagement that includes sustainability information.
• Differentiate the application of the AICPA Attestation Standards to separate reports on GHG emissions.
• CPAs in public practice engaged to perform an examination or review engagement in accordance with the clarified attestation standards on sustainability information or on other subject matters that have significant measurement uncertainty.
Instructor: Anita Chan
CPE Credits: 4
Area of Study: Auditing 4
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