AICPA Issues New Sustainability Attestation Guide
Jul 27, 2017
On July 27 2017, the American Institute of CPAs (AICPA) issued a new guide to help accountants provide assurance on their corporate clients’ environmental information.
The new guide, Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information), will help CPAs interpret and apply the clarified attestation standards in Statement on Standards for Attestation Engagements No.18 when they conduct examination or review engagements on sustainability matters.
Many portfolio managers and research analysts take sustainability issues into account when deciding on investments and believe that kind of information should be subject to independent assurance.
Review the press release on the AICPA's website and an article on Accounting Today's website.