Sustainability Assurance Engagements
Attestation engagements involving sustainability information are explained from engagement acceptance to issuing an opinion or conclusion.
Format
Online
NASBA Field of Study
Auditing
Level
Intermediate
CPE Credits
8.5
Availability
1 year
Product Number
SUST24SSO
Meeting client needs in the modern business environment
Learning the intricacies of Attestation engagements involving sustainability information (SI) will prepare you to meet increasing demands in the profession. You'll learn about:
- Authoritative and nonauthoritative guidance applicable to SI attestation engagements
- Considerations for SI examinations and reviews
- Ways to navigate the AICPA guide, Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information and Climate-Related Financial Disclosures)
Breaking down SI attestation engagements
You'll also explore how to successfully execute SI exams and reviews from start to finish. Topics covered include matters related to engagement:
- Acceptance
- Planning
- Procedures
- Documentation
Practical application of new knowledge
You'll have the opportunity to practice what you learn through realistic examples and robust exercises to help you implement your new knowledge.
Who Will Benefit
- Practitioners performing exam or review engagements related to sustainability information
- Practitioners providing advisory services related to sustainability information
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)
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.
Digital Badge
On completion of this course, you will receive a digital badge to share with your online professional network. A digital badge helps you gain recognition and credibility for earning the knowledge or skills in this particular subject matter. Prospective clients and employers will be able to quickly verify your competencies and skills. Your digital badge has a unique URL that can be shared electronically via social media, in your email signature, on your firm site, in proposals, and more.
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
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