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).
Learning 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.
Major Topics
Sustainability;Greenhouse gas emissions;Attestation engagements;Reporting on sustainability information
