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. Earn 4 CPE credits while we outline considerations for planning, executing, presenting and reporting on sustainability information.
• 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.
• AICPA Attestation Standards
• Greenhouse gas (GHG) emissions