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Sustainability Assurance Engagements

Available for 1 year after purchase date

**OnDemand**

8.5 Credits

Member Price $175.00

Non-Member Price $209.00

Overview

Attestation engagements involving sustainability information are explained from engagement acceptance to issuing an opinion or conclusion.

Highlights

Key Topics

  • Sustainability
  • Greenhouse gas emissions
  • Climate-related financial disclosures
  • Attestation engagements
  • Reporting on sustainability information
  • Attestation engagements involving sustainability information
  • AICPA guide, Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information and Climate-Related Financial Disclosures)

Prerequisites

Completion of the AICPA Fundamentals of ESG Certificate Program or a basic understanding of sustainability fundamentals.

Designed For

Who Will Benefit

  • Practitioners performing exam or review engagements related to sustainability information
  • Practitioners providing advisory services related to sustainability information

Objectives

Learning Outcomes

  • Identify special considerations that apply to attestation engagements related to sustainability information.
  • Identify the planning considerations for exam and review engagements.
  • Differentiate between the appropriate procedures to be used when performing exam or review engagements.
  • Determine how to report on SI exam or review engagements.
  • Apply planning considerations, appropriate procedures, and reporting requirements to an exam or review engagement that includes greenhouse gas emissions information and climate-related financial disclosures.

Non-Member Price $209.00

Member Price $175.00