Overview

The assurance you need!

For CPAs, the interest in sustainability information continues to rise. Along with this increased interest, there is a greater need to be reassured about the reliability of this information. If you are performing examination or review engagements on sustainability information, this self-study course is for you.

Covering sustainability, greenhouse gas emissions, and attestation engagements, this online course will assist you in interpreting and applying the clarified attestation standards (SSAE No. 18).

The course also outlines considerations and requirements, from planning and executing to presenting and reporting on sustainability information. Plus, you will receive guidance when using internal audit, other practitioners, and specialists.

Highlights

Key Topics

• Sustainability
• Greenhouse gas emissions
• Attestation engagements
• Reporting on sustainability information

Prerequisites

None

Objectives

Learning Outcomes

• Recognize how the clarified AICPA attestation standards apply to the subject matter of sustainability information.
• Identify the considerations and procedures applicable when planning an examination or review engagement with information that is held out as sustainability information.
• Apply the procedures for performing an examination or review engagement that includes information that is held out as sustainability information.
• Use 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 greenhouse gas (GHG) emissions.