Description
Covering sustainability, greenhouse gas emissions, and attestation engagements, this self-study online course will assist you with interpreting and applying the clarified attestation standards (SSAE No. 18).
Objectives
- 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.
Highlights
- Sustainability
- Greenhouse gas emissions
- Attestation engagements
- Reporting on sustainability information