“As with any attestation engagement, practitioners should consider the risk and legal considerations.”
Resources
ESG reporting and attestation: A roadmap for audit practitioners
Feb 16, 2021 · 803.4 KB Download
FREE ACCOUNT
ACCESS
Resource available
Are client’s asking you to perform assurance engagements over ESG disclosures in SEC filings? Are you wondering whether you can perform such an engagement and what the related risk and legal considerations are?
This roadmap is designed to help audit practitioners understand the risk and legal considerations when performing assurance engagements over ESG disclosures in SEC submissions. The resource:
Provides an overview of the ESG reporting and
Download the ESG reporting and attestation: A roadmap for audit practitioners
File name: caq-esg-reporting-and-attestation-roadmap-2021-Feb-v2.pdf
Already a member?
Log in with your account
Not a member?
To gain access to exclusive content, your first step is to join the AICPA & CIMA.