The Exposure Draft, Proposed Statement on Standards for Attestation Engagements Common Concepts, Examination Engagements, Review Engagements, and Engagements to Report on Sustainability Information, proposes two new subject-matter specific sections to address examination and review engagements to report on sustainability information, respectively:
Proposed AT-C section 325, Reporting on an Examination of Sustainability Information
Proposed AT-C section 330, Reporting on a Review of Sustainability Information
The Exposure Draft also proposes to supersede the following SSAEs to address evolving practice:
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