NASBA Field of Study
Greenhouse gas emissions
Reporting on sustainability information
Recognize how the clarified AICPA attestation standards apply to the subject matter of sustainability information.
Identify the considerations and procedures applicable when planning an examination or review engagement with information that is held out as sustainability information.
Apply the procedures for performing an examination or review engagement that includes information that is held out as sustainability information.
Use the requirements outlined in AT-C sections 205 and 210 in preparing a practitioners report on an examination or review engagement that includes sustainability information.
Differentiate the application of the AICPA attestation standards to separate reports on greenhouse gas (GHG) emissions.
CPAs in public practice engaged to perform an examination or review engagement in accordance with the clarified attestation standards on sustainability information
CPAs in public practice engaged to perform an examination or review engagement in accordance with the clarified attestation standards on other subject matters that have significant measurement uncertainty, or for which there is significant use of specialists or involvement of other practitioner