The AICPA has issued Technical Questions and Answers (TQAs) 9570.01−.04, Third-Party Processes or Information That May Impact Sustainability Reporting, in AICPA Technical Questions and Answers to provide background information and discuss attestation engagements on information from, or processes performed by, a third party that may impact a company’s sustainability reporting.
The TQAs provide practitioners nonauthoritative guidance on whether AT-C section 320, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial